https://www.taxtmi.com/caselaws?id=83390 Used and rejected railway materials such as rails, wheel sets, axles, metal tyres, sleepers and sleeper bars were held not to fall within the ordinary commercial meaning of angles, shapes and sections, so they did not qualify as specified inputs under Notification No. 202/88-C.E. during the relevant period. The later inclusion of re-rollable material could not be applied retrospectively, as exemption notifications are construed strictly. On limitation, the extended period under the proviso to Section 11A was not available because departmental practice and earlier clarifications supported a bona fide belief of exemption, and mere non-filing of declarations or failure to take a licence did not amount to suppression or wilful misstatement. Duty was therefore confined to the normal period of six months. en-us Thu, 21 Jul 1994 00:00:00 +0530 Wed, 13 Jul 2011 11:52:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83390 Used and rejected railway materials such as rails, wheel sets, axles, metal tyres, sleepers and sleeper bars were held not to fall within the ordinary commercial meaning of angles, shapes and sections, so they did not qualify as specified inputs under Notification No. 202/88-C.E. during the relevant period. The later inclusion of re-rollable material could not be applied retrospectively, as exemption notifications are construed strictly. On limitation, the extended period under the proviso to Section 11A was not available because departmental practice and earlier clarifications supported a bona fide belief of exemption, and mere non-filing of declarations or failure to take a licence did not amount to suppression or wilful misstatement. Duty was therefore confined to the normal period of six months. Case-Laws Central Excise Thu, 21 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83390