https://www.taxtmi.com/caselaws?id=97824 The extended period of limitation under the proviso to section 11A could not be invoked because the assessee had filed classification lists and returns, the eligibility issue had already been examined in connected proceedings, and the Department was aware of the relevant facts; the demand was therefore time-barred. On merits, Notification No. 154/90-C.E. was held to supersede the earlier notification, and the exemption was available to eligible cement factories irrespective of production quantity. As the assessee satisfied the notification criteria and no contrary material was produced, the exemption applied and the duty demand failed; the connected penalties and confiscation proposals also had no independent basis. en-us Fri, 27 Apr 2001 00:00:00 +0530 Wed, 18 Jan 2012 12:08:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97824 The extended period of limitation under the proviso to section 11A could not be invoked because the assessee had filed classification lists and returns, the eligibility issue had already been examined in connected proceedings, and the Department was aware of the relevant facts; the demand was therefore time-barred. On merits, Notification No. 154/90-C.E. was held to supersede the earlier notification, and the exemption was available to eligible cement factories irrespective of production quantity. As the assessee satisfied the notification criteria and no contrary material was produced, the exemption applied and the duty demand failed; the connected penalties and confiscation proposals also had no independent basis. Case-Laws Central Excise Fri, 27 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97824