https://www.taxtmi.com/caselaws?id=52176 Extended limitation could not be invoked where the exemption claim was made on the basis of a certificate received through the principal contractor, and the department already had the relevant facts before it. The assessee had informed the jurisdictional officer of its intention to clear the goods under exemption, and the disputed eligibility facts were available to the department, which could have proceeded by provisional assessment or acted within the normal period. On that record, deliberate suppression or misstatement was not established. The consequence was that interest and penalties were unsustainable, and liability was confined to duty on clearances falling within the normal limitation period. en-us Fri, 02 May 2003 00:00:00 +0530 Mon, 04 Oct 2010 10:21:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52176 Extended limitation could not be invoked where the exemption claim was made on the basis of a certificate received through the principal contractor, and the department already had the relevant facts before it. The assessee had informed the jurisdictional officer of its intention to clear the goods under exemption, and the disputed eligibility facts were available to the department, which could have proceeded by provisional assessment or acted within the normal period. On that record, deliberate suppression or misstatement was not established. The consequence was that interest and penalties were unsustainable, and liability was confined to duty on clearances falling within the normal limitation period. Case-Laws Central Excise Fri, 02 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52176