https://www.taxtmi.com/caselaws?id=466488 Extended limitation under Section 11A could not be invoked where the relevant facts about ethylene glycol recovery in a waste recovery plant were already within departmental knowledge through correspondence, an earlier adjudication order and statutory returns. Mere non-filing of a classification list or other procedural omission did not amount to deliberate suppression of facts or conscious withholding of information with intent to evade duty. The extended period therefore was unavailable, and the associated penalties were unsustainable. en-us Mon, 18 Jun 1990 00:00:00 +0530 Tue, 10 Feb 2026 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466488 Extended limitation under Section 11A could not be invoked where the relevant facts about ethylene glycol recovery in a waste recovery plant were already within departmental knowledge through correspondence, an earlier adjudication order and statutory returns. Mere non-filing of a classification list or other procedural omission did not amount to deliberate suppression of facts or conscious withholding of information with intent to evade duty. The extended period therefore was unavailable, and the associated penalties were unsustainable. Case-Laws Central Excise Mon, 18 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466488