https://www.taxtmi.com/caselaws?id=73558 Excise demands based on alleged manufacturing activity could not be subjected to a uniform extended five-year limitation without first identifying when the Department became aware of the activity. The authorities had applied the longer period mechanically across the full demand, instead of separating removals made before and after departmental knowledge. The matter therefore required reconsideration of limitation by reference to the relevant date of awareness. Two delayed appeals remained dismissed, while the other appeals were remanded for fresh adjudication on time bar and connected issues. en-us Wed, 27 Jan 1988 00:00:00 +0530 Wed, 01 Jun 2011 17:54:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73558 Excise demands based on alleged manufacturing activity could not be subjected to a uniform extended five-year limitation without first identifying when the Department became aware of the activity. The authorities had applied the longer period mechanically across the full demand, instead of separating removals made before and after departmental knowledge. The matter therefore required reconsideration of limitation by reference to the relevant date of awareness. Two delayed appeals remained dismissed, while the other appeals were remanded for fresh adjudication on time bar and connected issues. Case-Laws Central Excise Wed, 27 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73558