https://www.taxtmi.com/caselaws?id=47732 The extended limitation period under the proviso to Section 11A of the Central Excise Act could be invoked only if its strict conditions were met. On the facts, the assessee had disclosed its manufacturing process and answered departmental queries, while the classification and exemption issues were already under consideration and the Department had earlier approved the classification list and granted the benefit. As the record showed no positive suppression or wilful misstatement, the proviso could not apply. The demand for the relevant period was therefore time-barred. en-us Thu, 24 Aug 2006 00:00:00 +0530 Sat, 21 Mar 2015 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47732 The extended limitation period under the proviso to Section 11A of the Central Excise Act could be invoked only if its strict conditions were met. On the facts, the assessee had disclosed its manufacturing process and answered departmental queries, while the classification and exemption issues were already under consideration and the Department had earlier approved the classification list and granted the benefit. As the record showed no positive suppression or wilful misstatement, the proviso could not apply. The demand for the relevant period was therefore time-barred. Case-Laws Central Excise Thu, 24 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47732