https://www.taxtmi.com/caselaws?id=82541 Exemption notifications for T.I. 68 goods were construed by reference to clearances by or on behalf of the manufacturer, so units of a State public sector corporation functioning as parts of the corporation were not treated as independent manufacturers unless the exemption text specifically so provided. On limitation, the extended period could not be invoked where the department had been consistently informed of the corporate structure and related declarations, accounts, and correspondence, because there was no wilful misstatement or suppression with intent to evade duty. The demand was therefore treated as time barred. en-us Tue, 27 Apr 1993 00:00:00 +0530 Tue, 05 Jul 2011 17:33:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82541 Exemption notifications for T.I. 68 goods were construed by reference to clearances by or on behalf of the manufacturer, so units of a State public sector corporation functioning as parts of the corporation were not treated as independent manufacturers unless the exemption text specifically so provided. On limitation, the extended period could not be invoked where the department had been consistently informed of the corporate structure and related declarations, accounts, and correspondence, because there was no wilful misstatement or suppression with intent to evade duty. The demand was therefore treated as time barred. Case-Laws Central Excise Tue, 27 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82541