https://www.taxtmi.com/caselaws?id=87047 Notification No. 208/83-C.E. was interpreted as available only where the final products were manufactured from inputs on which duty had already been paid, and the deeming explanation extended only to stocks not clearly recognisable as non-duty paid. Ship breaking scrap purchased from the market was treated, on the facts, as clearly recognisable as non-duty paid, particularly because the assessee did not disclose that the material came from ship breakers. The exemption was therefore unavailable. A specific allegation of misstatement and suppression in the notice, together with non-disclosure of the true source of inputs, justified invocation of the extended limitation period; the demand was not time barred. en-us Mon, 14 Jul 1997 00:00:00 +0530 Fri, 02 Sep 2011 14:35:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87047 Notification No. 208/83-C.E. was interpreted as available only where the final products were manufactured from inputs on which duty had already been paid, and the deeming explanation extended only to stocks not clearly recognisable as non-duty paid. Ship breaking scrap purchased from the market was treated, on the facts, as clearly recognisable as non-duty paid, particularly because the assessee did not disclose that the material came from ship breakers. The exemption was therefore unavailable. A specific allegation of misstatement and suppression in the notice, together with non-disclosure of the true source of inputs, justified invocation of the extended limitation period; the demand was not time barred. Case-Laws Central Excise Mon, 14 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87047