https://www.taxtmi.com/caselaws?id=98316 Approved classification, extended licence records, and the absence of proved collusion or deliberate misdeclaration meant the extended limitation period under the proviso to Section 11A(1) could not be invoked, and some notices were also without jurisdiction. The resulting duty demand was therefore barred to that extent. For the limited surviving portion, the basis for denying exemption was not adequately found, so capital investment and exemption eligibility required fresh adjudication. As the principal demand failed on limitation and the remainder was remitted for de novo determination, the penalty could not be sustained. en-us Wed, 02 Aug 2000 00:00:00 +0530 Fri, 20 Jan 2012 11:30:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98316 Approved classification, extended licence records, and the absence of proved collusion or deliberate misdeclaration meant the extended limitation period under the proviso to Section 11A(1) could not be invoked, and some notices were also without jurisdiction. The resulting duty demand was therefore barred to that extent. For the limited surviving portion, the basis for denying exemption was not adequately found, so capital investment and exemption eligibility required fresh adjudication. As the principal demand failed on limitation and the remainder was remitted for de novo determination, the penalty could not be sustained. Case-Laws Central Excise Wed, 02 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98316