https://www.taxtmi.com/caselaws?id=80052 Exempted goods are included in the computation of clearance value where an exemption notification measures eligibility by reference to excisable goods, so the amended scheme treated all excisable goods as relevant and the exemption-related demand was sustained on merits. However, extended limitation cannot be applied unless the show cause notice expressly alleges suppression or misstatement and the record supports deliberate withholding of information; absent such clear allegations, the demand is confined to the normal six-month period and the larger part of the demand is time-barred. en-us Wed, 26 Jul 1989 00:00:00 +0530 Tue, 14 Jun 2011 13:20:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80052 Exempted goods are included in the computation of clearance value where an exemption notification measures eligibility by reference to excisable goods, so the amended scheme treated all excisable goods as relevant and the exemption-related demand was sustained on merits. However, extended limitation cannot be applied unless the show cause notice expressly alleges suppression or misstatement and the record supports deliberate withholding of information; absent such clear allegations, the demand is confined to the normal six-month period and the larger part of the demand is time-barred. Case-Laws Central Excise Wed, 26 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80052