https://www.taxtmi.com/caselaws?id=91154 A duty demand raised beyond the normal six-month period could not be sustained for the earlier period because the show cause notice did not allege fraud, suppression of facts or wilful misstatement, so the extended limitation period was unavailable. The exemption issue was also resolved in favour of the assessee: steel ingot inputs fell within the notification, and the expression "melting scrap" was not to be narrowly confined where the notification used broad language and the administrative clarification treated it in a wider sense. The demand therefore failed on limitation for the earlier period and on merits for the remaining issue. en-us Thu, 02 Apr 1998 00:00:00 +0530 Fri, 14 Oct 2011 11:43:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91154 A duty demand raised beyond the normal six-month period could not be sustained for the earlier period because the show cause notice did not allege fraud, suppression of facts or wilful misstatement, so the extended limitation period was unavailable. The exemption issue was also resolved in favour of the assessee: steel ingot inputs fell within the notification, and the expression "melting scrap" was not to be narrowly confined where the notification used broad language and the administrative clarification treated it in a wider sense. The demand therefore failed on limitation for the earlier period and on merits for the remaining issue. Case-Laws Central Excise Thu, 02 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91154