https://www.taxtmi.com/caselaws?id=98482 Exemption under Notification No. 188/86-C.E. depended on each tube bearing a durable and prominent "ADV" marking, and package marking alone was insufficient; the exemption was therefore unavailable. Because the assessee had declared compliance in the classification list while continuing clearances without the required marking, the record supported suppression of facts and wilful misstatement. On that basis, the extended limitation period was correctly invoked, and the penalty under Rule 173Q(1) was sustainable. The duty demand for the extended period and the penalty were upheld. en-us Mon, 26 Feb 2001 00:00:00 +0530 Fri, 20 Jan 2012 17:34:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98482 Exemption under Notification No. 188/86-C.E. depended on each tube bearing a durable and prominent "ADV" marking, and package marking alone was insufficient; the exemption was therefore unavailable. Because the assessee had declared compliance in the classification list while continuing clearances without the required marking, the record supported suppression of facts and wilful misstatement. On that basis, the extended limitation period was correctly invoked, and the penalty under Rule 173Q(1) was sustainable. The duty demand for the extended period and the penalty were upheld. Case-Laws Central Excise Mon, 26 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98482