https://www.taxtmi.com/caselaws?id=54071 The extended period of limitation under section 11A of the Central Excise Act could not be invoked where the assessee had filed classification lists declaring no proprietary interest in any other factory, and those declarations were verified and approved by central excise officers. Since the material fact relevant to clubbing was already within departmental knowledge, suppression of facts was not established. The alleged failure to disclose non-payment of job charges also did not support extended limitation in the absence of any legal duty to disclose such details for the relevant period. The duty demand was therefore barred by limitation, and the penalty failed with it. en-us Wed, 09 Feb 2005 00:00:00 +0530 Sat, 16 Oct 2010 16:55:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54071 The extended period of limitation under section 11A of the Central Excise Act could not be invoked where the assessee had filed classification lists declaring no proprietary interest in any other factory, and those declarations were verified and approved by central excise officers. Since the material fact relevant to clubbing was already within departmental knowledge, suppression of facts was not established. The alleged failure to disclose non-payment of job charges also did not support extended limitation in the absence of any legal duty to disclose such details for the relevant period. The duty demand was therefore barred by limitation, and the penalty failed with it. Case-Laws Central Excise Wed, 09 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54071