https://www.taxtmi.com/caselaws?id=87697 A conditional exemption for cement under Notification No. 23/89-C.E. was held unavailable on the merits because the record did not show compliance with the prescribed conditions, including manufacture in the stipulated type of kiln, for cement made partly from bought-out clinker. However, the extended period of limitation and penalty were rejected because the assessee had disclosed the claim in the classification list, the classification was approved, a departmental clarification supported its understanding, and returns were filed and finalised. On those facts, deliberate suppression or misstatement with intent to evade duty was not established. en-us Mon, 15 Dec 1997 00:00:00 +0530 Thu, 08 Sep 2011 16:48:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87697 A conditional exemption for cement under Notification No. 23/89-C.E. was held unavailable on the merits because the record did not show compliance with the prescribed conditions, including manufacture in the stipulated type of kiln, for cement made partly from bought-out clinker. However, the extended period of limitation and penalty were rejected because the assessee had disclosed the claim in the classification list, the classification was approved, a departmental clarification supported its understanding, and returns were filed and finalised. On those facts, deliberate suppression or misstatement with intent to evade duty was not established. Case-Laws Central Excise Mon, 15 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87697