https://www.taxtmi.com/caselaws?id=72459 The Tribunal upheld the Collector's decision partially allowing duty-exemption before 1-5-1973 but assessing duty for subsequent clearances. The demand for refund recovery was deemed valid due to the party's failure to disclose changes in exemption notification. The Tribunal found the recovery demand not time-barred, dismissing the Collector's appeal. The notice for recovery issued by the Collector of Central Excise was considered beyond the limitation period, leading to the dismissal of their appeal and allowing the party's appeal on the time-barred recovery demand issue. en-us Sat, 26 Jan 1985 00:00:00 +0530 Thu, 19 May 2011 16:53:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72459 The Tribunal upheld the Collector's decision partially allowing duty-exemption before 1-5-1973 but assessing duty for subsequent clearances. The demand for refund recovery was deemed valid due to the party's failure to disclose changes in exemption notification. The Tribunal found the recovery demand not time-barred, dismissing the Collector's appeal. The notice for recovery issued by the Collector of Central Excise was considered beyond the limitation period, leading to the dismissal of their appeal and allowing the party's appeal on the time-barred recovery demand issue. Case-Laws Central Excise Sat, 26 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72459