https://www.taxtmi.com/caselaws?id=73802 The conditional exemption under Notification No. 71/78-C.E. applied only up to the prescribed value limit, and duty became payable on clearances beyond that threshold. Failure to issue gate passes for rubber sheets cleared at nil rate, together with omission of their value from the R.T. 12 returns, supported a finding that relevant information had been withheld from the department. Approval of the classification list did not extend the exemption beyond its stated limits. On that basis, the demand was held to be within limitation, suppression of facts and misstatement with intent to evade duty were established, and the Revenue's appeal succeeded. en-us Tue, 26 Jul 1988 00:00:00 +0530 Fri, 03 Jun 2011 16:37:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73802 The conditional exemption under Notification No. 71/78-C.E. applied only up to the prescribed value limit, and duty became payable on clearances beyond that threshold. Failure to issue gate passes for rubber sheets cleared at nil rate, together with omission of their value from the R.T. 12 returns, supported a finding that relevant information had been withheld from the department. Approval of the classification list did not extend the exemption beyond its stated limits. On that basis, the demand was held to be within limitation, suppression of facts and misstatement with intent to evade duty were established, and the Revenue's appeal succeeded. Case-Laws Central Excise Tue, 26 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73802