https://www.taxtmi.com/caselaws?id=89624 Duty on sal stearine cleared as covo and exported under a rebate claim required verification of the export particulars before any final demand could be sustained, because the trade notice on intermediate goods used in exported manufacture was treated as equally relevant to the rebate route. The record showed RT 12 returns, gate passes and rebate claims, so the issue turned on verifiable evidence of manufacture and export. The first three show cause notices were barred by limitation, as the relevant facts had already been disclosed in the RT 12 returns and there was no suppression or clandestine removal to justify the extended limitation period. en-us Thu, 29 Oct 1998 00:00:00 +0530 Wed, 28 Sep 2011 15:21:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89624 Duty on sal stearine cleared as covo and exported under a rebate claim required verification of the export particulars before any final demand could be sustained, because the trade notice on intermediate goods used in exported manufacture was treated as equally relevant to the rebate route. The record showed RT 12 returns, gate passes and rebate claims, so the issue turned on verifiable evidence of manufacture and export. The first three show cause notices were barred by limitation, as the relevant facts had already been disclosed in the RT 12 returns and there was no suppression or clandestine removal to justify the extended limitation period. Case-Laws Central Excise Thu, 29 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89624