https://www.taxtmi.com/caselaws?id=49972 Non-disclosure in a classification list of a material fact affecting exemption eligibility, such as clearance of goods under third-party brand names, was treated as suppression where the record did not show reliable departmental awareness. Approval of the classification list without disclosure did not amount to knowledge by the Revenue, and unexplained references in gate passes were insufficient to prove notice. On that basis, the extended period of limitation under Section 11A of the Central Excise Act, read with Rule 9(2) of the Central Excise Rules, was held correctly invokable. en-us Tue, 10 Oct 2000 00:00:00 +0530 Wed, 18 Aug 2010 17:59:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49972 Non-disclosure in a classification list of a material fact affecting exemption eligibility, such as clearance of goods under third-party brand names, was treated as suppression where the record did not show reliable departmental awareness. Approval of the classification list without disclosure did not amount to knowledge by the Revenue, and unexplained references in gate passes were insufficient to prove notice. On that basis, the extended period of limitation under Section 11A of the Central Excise Act, read with Rule 9(2) of the Central Excise Rules, was held correctly invokable. Case-Laws Central Excise Tue, 10 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49972