https://www.taxtmi.com/caselaws?id=48247 Wilful failure to furnish information to the proper excise authority, together with non-compliance with the prescribed licensing and declaration procedure, amounted to suppression of facts. A letter sent only to a field officer was not valid disclosure to the competent authority, and the assessee's commencement of production without the required declaration supported that finding. The earlier view that there was no concealment was erroneous in law, so the demand was not time-barred and the Revenue succeeded. en-us Mon, 16 Jun 2008 00:00:00 +0530 Sat, 06 Dec 2014 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48247 Wilful failure to furnish information to the proper excise authority, together with non-compliance with the prescribed licensing and declaration procedure, amounted to suppression of facts. A letter sent only to a field officer was not valid disclosure to the competent authority, and the assessee's commencement of production without the required declaration supported that finding. The earlier view that there was no concealment was erroneous in law, so the demand was not time-barred and the Revenue succeeded. Case-Laws Central Excise Mon, 16 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48247