https://www.taxtmi.com/caselaws?id=80969 Extended limitation for duty recovery was unavailable because the Department could not show suppression of facts or intent to evade, so recovery was confined to the normal six-month period. Duty on iron used in producing steel melting scrap remained payable because the exemption depended on strict compliance with the prescribed Chapter X procedure and related notification conditions, which were not met. The operative principle stated is that excise exemption is conditional and procedural compliance is essential, while the larger demand cannot rest on the extended limitation period absent proof of concealment. en-us Fri, 21 Dec 1990 00:00:00 +0530 Tue, 21 Jun 2011 15:56:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80969 Extended limitation for duty recovery was unavailable because the Department could not show suppression of facts or intent to evade, so recovery was confined to the normal six-month period. Duty on iron used in producing steel melting scrap remained payable because the exemption depended on strict compliance with the prescribed Chapter X procedure and related notification conditions, which were not met. The operative principle stated is that excise exemption is conditional and procedural compliance is essential, while the larger demand cannot rest on the extended limitation period absent proof of concealment. Case-Laws Central Excise Fri, 21 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80969