https://www.taxtmi.com/caselaws?id=82607 Demand for duty on PVC soles cleared after withdrawal of an exemption notification was treated as not time-barred, because the record did not support bona fide belief or late knowledge of the rescission. Non-application for licence, failure to file classification lists and omission to account for manufacture in statutory records after withdrawal of exemption were treated as suppression, defeating the limitation plea. The later show cause notice was not considered separate from the earlier one on limitation, since both alleged suppression. The confirmation of duty and confiscation was upheld, while the penalty was reduced. en-us Fri, 11 Jun 1993 00:00:00 +0530 Wed, 06 Jul 2011 12:36:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82607 Demand for duty on PVC soles cleared after withdrawal of an exemption notification was treated as not time-barred, because the record did not support bona fide belief or late knowledge of the rescission. Non-application for licence, failure to file classification lists and omission to account for manufacture in statutory records after withdrawal of exemption were treated as suppression, defeating the limitation plea. The later show cause notice was not considered separate from the earlier one on limitation, since both alleged suppression. The confirmation of duty and confiscation was upheld, while the penalty was reduced. Case-Laws Central Excise Fri, 11 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82607