https://www.taxtmi.com/caselaws?id=82835 MODVAT credit could not be denied where the inputs were specifically described in the declaration, were duty-paid and were used in the declared final products; an incorrect tariff heading was treated as a technical breach, so denial of credit and reversal were unsustainable. Differential duty on flavouring essences raised beyond six months was time-barred because the record did not show suppression or wilful misstatement to justify the extended limitation period. Duty on orange oil and lemon oil was recoverable only within the normal limitation period, as disclosure had been made and extended limitation was not available. The penalty was reduced in light of the partial relief on merits and limitation. en-us Fri, 29 Oct 1993 00:00:00 +0530 Thu, 07 Jul 2011 16:28:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82835 MODVAT credit could not be denied where the inputs were specifically described in the declaration, were duty-paid and were used in the declared final products; an incorrect tariff heading was treated as a technical breach, so denial of credit and reversal were unsustainable. Differential duty on flavouring essences raised beyond six months was time-barred because the record did not show suppression or wilful misstatement to justify the extended limitation period. Duty on orange oil and lemon oil was recoverable only within the normal limitation period, as disclosure had been made and extended limitation was not available. The penalty was reduced in light of the partial relief on merits and limitation. Case-Laws Central Excise Fri, 29 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82835