No suppression if department aware of facts :
Extended period of five years is not applicable for any omission on part of assessee, unless it is a deliberate attempt to escape from payment of duty.When facts were known to the department, extended period of five years is not applicable – Pushpam Pharmaceuticals Co. v. CCE 1995 Supp 3 SCC 462 = 78 ELT 401 (SC) – quoted with approval in Sarabhai M Chemicals v. CCE AIR 2005 SC 1126 = (2005) 2 SCC 168 = 179 ELT 3 (SC 3 member bench) * Anand Nishikawa Co. Ltd. v. CCE 2005 (188) ELT 149 = 2 STT 226= (2005) 7 SCC 749 (SC).