https://www.taxtmi.com/caselaws?id=91487 Tow cleared without payment of duty under Rule 191BB for export-linked use was not treated as exempted goods or goods chargeable at nil rate merely because the removal was duty-free; the export-related clearance remained distinct from a general excise exemption. The extended period under Section 11A also could not be invoked because contravention alone was insufficient without proof of intent to evade duty, and the clearances were within departmental knowledge. In the absence of suppression or wilful evasion, the demand was time-barred and the penalty could not survive. en-us Mon, 21 Jun 1999 00:00:00 +0530 Tue, 18 Oct 2011 12:59:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91487 Tow cleared without payment of duty under Rule 191BB for export-linked use was not treated as exempted goods or goods chargeable at nil rate merely because the removal was duty-free; the export-related clearance remained distinct from a general excise exemption. The extended period under Section 11A also could not be invoked because contravention alone was insufficient without proof of intent to evade duty, and the clearances were within departmental knowledge. In the absence of suppression or wilful evasion, the demand was time-barred and the penalty could not survive. Case-Laws Central Excise Mon, 21 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91487