https://www.taxtmi.com/caselaws?id=80383 Exemption from central excise duty could not be denied merely because physician's free samples were not specifically mentioned in the classification list, where the exemption claim had been disclosed in RT-12 returns and accepted by the assessing officer. Non-declaration in the classification list was treated as a procedural lapse under Rule 173B and did not defeat exemption when the notification conditions were otherwise satisfied. The extended limitation period was also unavailable because the notice did not allege clandestine removal or wilful suppression, and the record showed no suppression of facts. The demand was therefore unsustainable on merits and on time-bar grounds. en-us Fri, 03 Nov 1989 00:00:00 +0530 Thu, 16 Jun 2011 14:57:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80383 Exemption from central excise duty could not be denied merely because physician's free samples were not specifically mentioned in the classification list, where the exemption claim had been disclosed in RT-12 returns and accepted by the assessing officer. Non-declaration in the classification list was treated as a procedural lapse under Rule 173B and did not defeat exemption when the notification conditions were otherwise satisfied. The extended limitation period was also unavailable because the notice did not allege clandestine removal or wilful suppression, and the record showed no suppression of facts. The demand was therefore unsustainable on merits and on time-bar grounds. Case-Laws Central Excise Fri, 03 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80383