https://www.taxtmi.com/caselaws?id=88518 An exemption notification permitting deduction of excise duty did not, on its terms, extend to special excise duty, so the assessee's claim to deduct that levy was rejected. On limitation, the extended period could not be sustained because prior proceedings for the immediately preceding period had already been dropped on the footing that the proviso to Section 11A was unavailable; the demand was therefore confined to the normal limitation period. The stated result was that the demand survived only to that extent and the appeal succeeded in part. en-us Tue, 27 Jan 1998 00:00:00 +0530 Mon, 19 Sep 2011 14:27:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88518 An exemption notification permitting deduction of excise duty did not, on its terms, extend to special excise duty, so the assessee's claim to deduct that levy was rejected. On limitation, the extended period could not be sustained because prior proceedings for the immediately preceding period had already been dropped on the footing that the proviso to Section 11A was unavailable; the demand was therefore confined to the normal limitation period. The stated result was that the demand survived only to that extent and the appeal succeeded in part. Case-Laws Central Excise Tue, 27 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88518