https://www.taxtmi.com/caselaws?id=47412 The extended limitation period under the proviso to Section 11A of the Central Excise Act applies only where non-levy or short-levy results from fraud, collusion, wilful misstatement, suppression of facts, or contravention with intent to evade duty. Suppression requires deliberate and wilful withholding of correct information, not merely incomplete disclosure. Where the department had inspected the process, collected samples, approved classification lists, and received a flow-chart disclosing the relevant post-forming process, the necessary element of suppression was absent. The extended period was therefore unavailable, and recovery was confined to the normal limitation period. en-us Fri, 23 Sep 2005 00:00:00 +0530 Sat, 20 Sep 2025 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47412 The extended limitation period under the proviso to Section 11A of the Central Excise Act applies only where non-levy or short-levy results from fraud, collusion, wilful misstatement, suppression of facts, or contravention with intent to evade duty. Suppression requires deliberate and wilful withholding of correct information, not merely incomplete disclosure. Where the department had inspected the process, collected samples, approved classification lists, and received a flow-chart disclosing the relevant post-forming process, the necessary element of suppression was absent. The extended period was therefore unavailable, and recovery was confined to the normal limitation period. Case-Laws Central Excise Fri, 23 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47412