https://www.taxtmi.com/caselaws?id=87336 Aluminium waste and scrap made from exempt imported rods did not qualify for Notification No. 182/84-C.E. because the notification required inputs on which duty of excise or additional customs duty had actually been paid, and the exemption claim failed on merits. However, the demand could not be raised under the extended limitation period because the assessee had disclosed the use of exempt rods and the clearances through invoices, RT 12 returns, and classification lists, so suppression or wilful misstatement was not proved. Section 11D also did not sustain recovery on the facts, and the penalty was set aside with the demand. en-us Thu, 19 Sep 1996 00:00:00 +0530 Mon, 05 Sep 2011 13:16:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87336 Aluminium waste and scrap made from exempt imported rods did not qualify for Notification No. 182/84-C.E. because the notification required inputs on which duty of excise or additional customs duty had actually been paid, and the exemption claim failed on merits. However, the demand could not be raised under the extended limitation period because the assessee had disclosed the use of exempt rods and the clearances through invoices, RT 12 returns, and classification lists, so suppression or wilful misstatement was not proved. Section 11D also did not sustain recovery on the facts, and the penalty was set aside with the demand. Case-Laws Central Excise Thu, 19 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87336