https://www.taxtmi.com/caselaws?id=92248 Improved chulhas made predominantly of iron and steel and used for burning fuelwood were treated as wood-burning stoves within the exemption notifications, because a negligible aluminium lining did not change their essential character. The extended limitation period under the Central Excise law was unavailable since the record showed disclosure and correspondence, with no suppression of facts proved with intent to evade duty. As the exemption and limitation findings went in favour of the assessee, the penalty under the Central Excise Rules also failed and the duty demands and penalties were set aside with consequential relief. en-us Fri, 17 Sep 1999 00:00:00 +0530 Mon, 31 Oct 2011 12:45:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92248 Improved chulhas made predominantly of iron and steel and used for burning fuelwood were treated as wood-burning stoves within the exemption notifications, because a negligible aluminium lining did not change their essential character. The extended limitation period under the Central Excise law was unavailable since the record showed disclosure and correspondence, with no suppression of facts proved with intent to evade duty. As the exemption and limitation findings went in favour of the assessee, the penalty under the Central Excise Rules also failed and the duty demands and penalties were set aside with consequential relief. Case-Laws Central Excise Fri, 17 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92248