No suppression if all facts were disclosed :
If all facts have been disclosed to department, extended period is not applicable – Nestler Boilers (P.) Ltd. v. Collector – 1990 (50) ELT 613 (CEGAT) * National Rifles v. CCE 1999(112) ELT 483 (CEGAT) * P R Rolling v. CCE (2010) 249 ELT 232 (CESTAT) * Alumeco India Extrusion v. CCE (2010) 249 ELT 577 (CESTAT) * Delhi Public School Society v. CST (2014) 43 GST 421 = 41 377 = 75 VST 350 (CESTAT) * CC v. A S Moloobhoy and Sons (2015) 51 GST 110 = 57 297 (SC).