https://www.taxtmi.com/caselaws?id=80918 The extended period of limitation could not be invoked because suppression or intent to evade duty was not established. The assessee was already paying duty on carbon paper cleared for home consumption, captive consumption was treated as exempt under Notification No. 118/75, and the legal position remained unsettled until later retrospective amendment of Rules 9 and 49 by Section 51 of the Finance Act, 1982. Classification of carbon paper was also disputed until finally settled. As the requisite mens rea was absent, the demand was restricted to the normal limitation period and the penalty was set aside. en-us Mon, 29 Oct 1990 00:00:00 +0530 Tue, 21 Jun 2011 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80918 The extended period of limitation could not be invoked because suppression or intent to evade duty was not established. The assessee was already paying duty on carbon paper cleared for home consumption, captive consumption was treated as exempt under Notification No. 118/75, and the legal position remained unsettled until later retrospective amendment of Rules 9 and 49 by Section 51 of the Finance Act, 1982. Classification of carbon paper was also disputed until finally settled. As the requisite mens rea was absent, the demand was restricted to the normal limitation period and the penalty was set aside. Case-Laws Central Excise Mon, 29 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80918