https://www.taxtmi.com/caselaws?id=90448 An assessee seeking exemption under Notification No. 175/86-C.E. had to comply with all its conditions, including the commodity-specific limit prescribed in the notification. The plea that the department already knew of the clearances was rejected because statutory records were not maintained and the clearances remained undisclosed throughout the year. On those facts, non-compliance with the notification conditions and deliberate suppression justified invocation of the extended period of limitation. The demand and penalty were upheld, and the impugned order was sustained. en-us Tue, 23 Dec 1997 00:00:00 +0530 Fri, 07 Oct 2011 14:35:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90448 An assessee seeking exemption under Notification No. 175/86-C.E. had to comply with all its conditions, including the commodity-specific limit prescribed in the notification. The plea that the department already knew of the clearances was rejected because statutory records were not maintained and the clearances remained undisclosed throughout the year. On those facts, non-compliance with the notification conditions and deliberate suppression justified invocation of the extended period of limitation. The demand and penalty were upheld, and the impugned order was sustained. Case-Laws Central Excise Tue, 23 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90448