https://www.taxtmi.com/caselaws?id=50168 Non-disclosure of the use of Henna Powder in a classification list did not amount to wilful suppression or wilful misstatement where the goods themselves and the exemption claim were otherwise disclosed. The classification issue was accepted, and on the limitation question the text states that mere omission to mention use, without positive and intentional non-disclosure, was insufficient to invoke the extended period under the Central Excise Act. It further notes that, if the Department regarded the use as material, clarification should have been sought before approving the declaration. The stated consequence was that the extended period was not invokable and the duty demand and penalty were unsustainable. en-us Wed, 30 Aug 2000 00:00:00 +0530 Fri, 20 Aug 2010 11:31:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50168 Non-disclosure of the use of Henna Powder in a classification list did not amount to wilful suppression or wilful misstatement where the goods themselves and the exemption claim were otherwise disclosed. The classification issue was accepted, and on the limitation question the text states that mere omission to mention use, without positive and intentional non-disclosure, was insufficient to invoke the extended period under the Central Excise Act. It further notes that, if the Department regarded the use as material, clarification should have been sought before approving the declaration. The stated consequence was that the extended period was not invokable and the duty demand and penalty were unsustainable. Case-Laws Central Excise Wed, 30 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50168