https://www.taxtmi.com/caselaws?id=88352 The Tribunal found the applicants ineligible for exemption under Notification No. 208/83 due to non-payment of duty on inputs received at a Nil rate. The longer period for demanding duty was justified based on non-disclosure of particulars. The allegation of wilful suppression was rejected, with the Tribunal deeming the show cause notice valid. The interpretation of purchase from the open market was disputed, and the scope of rectification application was limited. The Tribunal dismissed the rectification request, stating no error merited rectification, as new arguments and case laws were not raised during the original appeal. en-us Fri, 06 Mar 1998 00:00:00 +0530 Sat, 17 Sep 2011 13:17:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88352 The Tribunal found the applicants ineligible for exemption under Notification No. 208/83 due to non-payment of duty on inputs received at a Nil rate. The longer period for demanding duty was justified based on non-disclosure of particulars. The allegation of wilful suppression was rejected, with the Tribunal deeming the show cause notice valid. The interpretation of purchase from the open market was disputed, and the scope of rectification application was limited. The Tribunal dismissed the rectification request, stating no error merited rectification, as new arguments and case laws were not raised during the original appeal. Case-Laws Central Excise Fri, 06 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88352