https://www.taxtmi.com/caselaws?id=52472 Contemporaneous departmental knowledge of imported raw materials being used in manufacture defeated any allegation of suppression, because a Central Excise officer was posted at the factory to supervise removal from the warehouse. The Department could not claim that the same facts were discovered only during investigation merely because it was unaware of the exact clearances of finished goods for domestic consumption. On those facts, the extended period of limitation was not available, as the assessee had not suppressed material facts. The demand for the disputed period was therefore time-barred and the Revenue's appeal failed. en-us Wed, 17 Dec 2003 00:00:00 +0530 Wed, 06 Oct 2010 10:27:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52472 Contemporaneous departmental knowledge of imported raw materials being used in manufacture defeated any allegation of suppression, because a Central Excise officer was posted at the factory to supervise removal from the warehouse. The Department could not claim that the same facts were discovered only during investigation merely because it was unaware of the exact clearances of finished goods for domestic consumption. On those facts, the extended period of limitation was not available, as the assessee had not suppressed material facts. The demand for the disputed period was therefore time-barred and the Revenue's appeal failed. Case-Laws Central Excise Wed, 17 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52472