https://www.taxtmi.com/caselaws?id=108262 A jute exemption notification that limits duty to the amount payable on unprocessed jute manufactures does not grant full exemption to laminated jute fabrics; duty remains payable to the extent not covered by that formula. For the remaining demand period, doubtful declarations without the receiving officer's signature justified inference of suppression, so the extended limitation period applied. A Modvat credit plea raised for the first time without factual foundation was not entertained. The penalty was upheld as proportionate to the confirmed demand, while the Revenue's challenge to the dropped demand failed because the finding that declarations were filed for the relevant period was not shown to be erroneous. en-us Thu, 22 Aug 2002 00:00:00 +0530 Fri, 30 Mar 2012 16:56:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108262 A jute exemption notification that limits duty to the amount payable on unprocessed jute manufactures does not grant full exemption to laminated jute fabrics; duty remains payable to the extent not covered by that formula. For the remaining demand period, doubtful declarations without the receiving officer's signature justified inference of suppression, so the extended limitation period applied. A Modvat credit plea raised for the first time without factual foundation was not entertained. The penalty was upheld as proportionate to the confirmed demand, while the Revenue's challenge to the dropped demand failed because the finding that declarations were filed for the relevant period was not shown to be erroneous. Case-Laws Central Excise Thu, 22 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108262