https://www.taxtmi.com/caselaws?id=96017 Withdrawal of Notification No. 67/86 from 1-3-1988 left no exemption for parts of electric motors captively consumed in submersible pump sets until reintroduction on 18-4-1988, so duty was correctly confirmed on merits for the intervening period. However, the demand could not be sustained under the extended limitation period because the assessee had filed RT 12 returns, assessments were finally taken up, and the department was aware of the withdrawal of the concession. The demand was therefore time barred, with relief granted on limitation despite liability on merits. en-us Thu, 17 May 2001 00:00:00 +0530 Fri, 16 Dec 2011 16:14:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96017 Withdrawal of Notification No. 67/86 from 1-3-1988 left no exemption for parts of electric motors captively consumed in submersible pump sets until reintroduction on 18-4-1988, so duty was correctly confirmed on merits for the intervening period. However, the demand could not be sustained under the extended limitation period because the assessee had filed RT 12 returns, assessments were finally taken up, and the department was aware of the withdrawal of the concession. The demand was therefore time barred, with relief granted on limitation despite liability on merits. Case-Laws Central Excise Thu, 17 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96017