https://www.taxtmi.com/caselaws?id=72171 A notification permitting export of excisable goods under bond without payment of duty was read to cover both basic excise duty and special excise duty, because the wording and scheme extended to all duties of excise and was not confined to basic duty alone. On that basis, the demand for special excise duty on exported goods was unsustainable. The demand was also held barred by limitation for clearances covered by the notices, as the exports were under bond and departmental supervision and the notices did not allege fraud or suppression; the statutory six-month period therefore applied, and notices issued beyond that period could not support recovery. The assessee obtained relief accordingly. en-us Thu, 26 Dec 1985 00:00:00 +0530 Thu, 12 May 2011 18:08:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72171 A notification permitting export of excisable goods under bond without payment of duty was read to cover both basic excise duty and special excise duty, because the wording and scheme extended to all duties of excise and was not confined to basic duty alone. On that basis, the demand for special excise duty on exported goods was unsustainable. The demand was also held barred by limitation for clearances covered by the notices, as the exports were under bond and departmental supervision and the notices did not allege fraud or suppression; the statutory six-month period therefore applied, and notices issued beyond that period could not support recovery. The assessee obtained relief accordingly. Case-Laws Central Excise Thu, 26 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72171