https://www.taxtmi.com/caselaws?id=99290 Where the department was already aware of the assessee's product classification through the classification list and correspondence, it could not later deny small scale exemption on the allegation of manipulation to obtain a higher threshold; the demand on that basis was not sustainable. For clearances beyond the exemption limit, however, duty remained recoverable because the assessee had not disclosed progressive turnover to the authorities, so limitation did not bar recovery on the balance clearances. As duty had to be re-quantified after allowing exemption up to the permissible first-clearance limit, the personal penalty was also required to be reduced accordingly. en-us Wed, 15 Nov 2000 00:00:00 +0530 Wed, 25 Jan 2012 17:58:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99290 Where the department was already aware of the assessee's product classification through the classification list and correspondence, it could not later deny small scale exemption on the allegation of manipulation to obtain a higher threshold; the demand on that basis was not sustainable. For clearances beyond the exemption limit, however, duty remained recoverable because the assessee had not disclosed progressive turnover to the authorities, so limitation did not bar recovery on the balance clearances. As duty had to be re-quantified after allowing exemption up to the permissible first-clearance limit, the personal penalty was also required to be reduced accordingly. Case-Laws Central Excise Wed, 15 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99290