https://www.taxtmi.com/caselaws?id=90554 A bona fide belief that a product was not excisable can defeat invocation of the extended period of limitation where the product had earlier been treated as non-dutiable and duty was demanded only after later tariff clarification and trade notices. On these facts, the Department could not establish the conditions required for the extended period, because the assessee's non-payment was supported by a reasonable and contemporaneous belief that no duty was payable. The demand was therefore time-barred, and relief was granted on limitation without examination of the merits. en-us Fri, 09 Oct 1998 00:00:00 +0530 Sat, 08 Oct 2011 18:32:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90554 A bona fide belief that a product was not excisable can defeat invocation of the extended period of limitation where the product had earlier been treated as non-dutiable and duty was demanded only after later tariff clarification and trade notices. On these facts, the Department could not establish the conditions required for the extended period, because the assessee's non-payment was supported by a reasonable and contemporaneous belief that no duty was payable. The demand was therefore time-barred, and relief was granted on limitation without examination of the merits. Case-Laws Central Excise Fri, 09 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90554