https://www.taxtmi.com/caselaws?id=80852 A plant growth regulator containing alpha naphthyl acetic acid was held outside the scope of Notification No. 234/82 covering insecticides, pesticides, weedicides and fungicides, because the Tribunal followed its earlier coordinate Bench ruling that plant growth regulators do not fall within that exemption. On limitation, the Revenue was not allowed to invoke the extended period under Section 11A since there was no misdeclaration or wilful suppression with intent to evade duty; the dispute was one of notification interpretation. Duty recovery was therefore confined to the normal six-month period, so the exemption claim failed but the demand survived only partly. en-us Wed, 12 Sep 1990 00:00:00 +0530 Mon, 20 Jun 2011 17:15:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80852 A plant growth regulator containing alpha naphthyl acetic acid was held outside the scope of Notification No. 234/82 covering insecticides, pesticides, weedicides and fungicides, because the Tribunal followed its earlier coordinate Bench ruling that plant growth regulators do not fall within that exemption. On limitation, the Revenue was not allowed to invoke the extended period under Section 11A since there was no misdeclaration or wilful suppression with intent to evade duty; the dispute was one of notification interpretation. Duty recovery was therefore confined to the normal six-month period, so the exemption claim failed but the demand survived only partly. Case-Laws Central Excise Wed, 12 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80852