https://www.taxtmi.com/caselaws?id=98664 Market-purchased rerollable iron and steel material was treated as duty-paid input for exemption under Notification No. 202/88-C.E. and the amending Notification No. 33/92-C.E. because the record did not show the goods were clearly non-duty paid, and departmental materials supported a deemed duty-paid treatment unless the Department proved otherwise. The extended period of limitation and penalties were not sustainable because the assessee had filed declarations, maintained purchase and stock records, and produced RT-2 returns, while no deliberate suppression or intent to evade duty was established. en-us Mon, 10 Sep 2001 00:00:00 +0530 Sat, 21 Jan 2012 15:30:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98664 Market-purchased rerollable iron and steel material was treated as duty-paid input for exemption under Notification No. 202/88-C.E. and the amending Notification No. 33/92-C.E. because the record did not show the goods were clearly non-duty paid, and departmental materials supported a deemed duty-paid treatment unless the Department proved otherwise. The extended period of limitation and penalties were not sustainable because the assessee had filed declarations, maintained purchase and stock records, and produced RT-2 returns, while no deliberate suppression or intent to evade duty was established. Case-Laws Central Excise Mon, 10 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98664