https://www.taxtmi.com/caselaws?id=108954 Prior departmental knowledge was found insufficient to defeat an extended-period allegation where the relied-on documents did not show acceptance of the disputed clearances or negate suppression. The commentary also notes that eligibility for exemption under a notification linked to non-availment of Modvat credit may depend on whether reversal of credit restores the benefit, but that factual foundation must be examined before final determination. Because the original authority had not adequately considered the credit reversal and valuation issues, the matter was directed for de novo adjudication and fresh scrutiny of the exemption claim and valuation objections. en-us Wed, 09 Apr 2003 00:00:00 +0530 Thu, 05 Apr 2012 11:20:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108954 Prior departmental knowledge was found insufficient to defeat an extended-period allegation where the relied-on documents did not show acceptance of the disputed clearances or negate suppression. The commentary also notes that eligibility for exemption under a notification linked to non-availment of Modvat credit may depend on whether reversal of credit restores the benefit, but that factual foundation must be examined before final determination. Because the original authority had not adequately considered the credit reversal and valuation issues, the matter was directed for de novo adjudication and fresh scrutiny of the exemption claim and valuation objections. Case-Laws Central Excise Wed, 09 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108954