https://www.taxtmi.com/caselaws?id=72972 Under Notification No. 198/76, base clearances were to be computed on actual section 4 values for the base period, not on the adjusted figures used only to identify the base period, because a harmonious reading of the notification required comparable values and did not permit carried-forward adjustments. On limitation, show-cause notices issued on a footing of wilful suppression were treated as time-barred where the assessees had filed supplementary classification lists and the Department had approved them, with no legally sufficient basis for extended limitation on the record. en-us Tue, 12 May 1987 00:00:00 +0530 Thu, 26 May 2011 12:44:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72972 Under Notification No. 198/76, base clearances were to be computed on actual section 4 values for the base period, not on the adjusted figures used only to identify the base period, because a harmonious reading of the notification required comparable values and did not permit carried-forward adjustments. On limitation, show-cause notices issued on a footing of wilful suppression were treated as time-barred where the assessees had filed supplementary classification lists and the Department had approved them, with no legally sufficient basis for extended limitation on the record. Case-Laws Central Excise Tue, 12 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72972