https://www.taxtmi.com/caselaws?id=84751 Limestone became dutiable during the gap between exemption notifications, so duty was recoverable under the central excise recovery provisions for that period. Non-obtaining of a licence and failure to file a classification list, despite entry in Form IV, were treated as suppression of material facts, justifying the extended limitation period and penalty. The penalty was considered excessive on the facts and was reduced, while the duty demand and invocation of extended limitation were sustained. en-us Mon, 10 Aug 1992 00:00:00 +0530 Mon, 25 Jul 2011 13:31:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84751 Limestone became dutiable during the gap between exemption notifications, so duty was recoverable under the central excise recovery provisions for that period. Non-obtaining of a licence and failure to file a classification list, despite entry in Form IV, were treated as suppression of material facts, justifying the extended limitation period and penalty. The penalty was considered excessive on the facts and was reduced, while the duty demand and invocation of extended limitation were sustained. Case-Laws Central Excise Mon, 10 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84751