https://www.taxtmi.com/caselaws?id=94410 Approved classification lists and disclosed manufacturing details prevented invocation of the extended limitation period on the basis of suppression, because the department already had the essential facts and could have raised any objection in time. The exemption under the notification also could not be denied merely because Modvat credit was taken on other clearances or because production involved job workers, since the notification conditions were not shown to have been breached and separate exempt and dutiable clearances could coexist with proper accounts. On the facts recorded, the demand and penalty were unsustainable, and consequential relief followed. en-us Fri, 07 May 1999 00:00:00 +0530 Tue, 22 Nov 2011 12:47:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94410 Approved classification lists and disclosed manufacturing details prevented invocation of the extended limitation period on the basis of suppression, because the department already had the essential facts and could have raised any objection in time. The exemption under the notification also could not be denied merely because Modvat credit was taken on other clearances or because production involved job workers, since the notification conditions were not shown to have been breached and separate exempt and dutiable clearances could coexist with proper accounts. On the facts recorded, the demand and penalty were unsustainable, and consequential relief followed. Case-Laws Central Excise Fri, 07 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94410