https://www.taxtmi.com/caselaws?id=85793 An exemption notification that expressly excludes only one specified notification cannot be enlarged by implication to cover successor notifications unless the later instrument or the exemption itself so provides. On limitation, a demand issued beyond the ordinary period cannot be sustained without legally sufficient grounds such as suppression of facts, fraud, or wilful misstatement, and a fresh demand raised after expiry of the applicable extended period is also time barred. Applied here, the exclusion under Notification No. 35/76 remained confined to Notification No. 210/73, and the second and third show cause notices failed on limitation, so the corresponding duty demands could not be maintained. en-us Fri, 13 Sep 1996 00:00:00 +0530 Mon, 08 Aug 2011 12:12:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85793 An exemption notification that expressly excludes only one specified notification cannot be enlarged by implication to cover successor notifications unless the later instrument or the exemption itself so provides. On limitation, a demand issued beyond the ordinary period cannot be sustained without legally sufficient grounds such as suppression of facts, fraud, or wilful misstatement, and a fresh demand raised after expiry of the applicable extended period is also time barred. Applied here, the exclusion under Notification No. 35/76 remained confined to Notification No. 210/73, and the second and third show cause notices failed on limitation, so the corresponding duty demands could not be maintained. Case-Laws Central Excise Fri, 13 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85793