https://www.taxtmi.com/caselaws?id=51403 Extended limitation under the proviso to Section 11A(1) of the Central Excise Act applies only where the Department proves deliberate suppression of material facts with intent to evade duty. Here, the assessee's classification lists were checked and approved, grade-wise records were maintained, a detailed Modvat declaration disclosed the raw materials used, and correspondence showed the use of more than 100 chemicals in manufacture. On those facts, wilful suppression was not established, mere non-disclosure was insufficient, and the demand fell outside the normal period. The extended limitation period was therefore not available and the duty demand was time-barred. en-us Fri, 03 May 2002 00:00:00 +0530 Fri, 24 Sep 2010 15:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51403 Extended limitation under the proviso to Section 11A(1) of the Central Excise Act applies only where the Department proves deliberate suppression of material facts with intent to evade duty. Here, the assessee's classification lists were checked and approved, grade-wise records were maintained, a detailed Modvat declaration disclosed the raw materials used, and correspondence showed the use of more than 100 chemicals in manufacture. On those facts, wilful suppression was not established, mere non-disclosure was insufficient, and the demand fell outside the normal period. The extended limitation period was therefore not available and the duty demand was time-barred. Case-Laws Central Excise Fri, 03 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51403