https://www.taxtmi.com/caselaws?id=48931 Extended period of limitation could not be invoked where the assessee had disclosed the sales pattern to excise authorities and the authorities had approved the price lists on that basis. The record did not establish suppression of material facts or wilful misstatement by the assessee, and correspondence relating to dealings between the related person and its customers did not show the assessee's participation or benefit. On these facts, the ingredients for the proviso to Section 11A(1) were not made out, so any duty demand was confined to the normal period. en-us Fri, 12 Feb 1999 00:00:00 +0530 Sat, 07 Aug 2010 12:40:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48931 Extended period of limitation could not be invoked where the assessee had disclosed the sales pattern to excise authorities and the authorities had approved the price lists on that basis. The record did not establish suppression of material facts or wilful misstatement by the assessee, and correspondence relating to dealings between the related person and its customers did not show the assessee's participation or benefit. On these facts, the ingredients for the proviso to Section 11A(1) were not made out, so any duty demand was confined to the normal period. Case-Laws Central Excise Fri, 12 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48931