https://www.taxtmi.com/caselaws?id=109992 Where duty liability arises after a change in the departmental view on excisability, limitation and exemption entitlement must be examined independently on the material on record. The demand could not be confirmed without a finding on limitation, especially where the goods had been cleared under an approved classification list, and the longer period had to be justified afresh. The small scale exemption claim also required reconsideration in de novo proceedings, rather than rejection solely on allegations of clandestine removal or misstatement. The matter was therefore remanded for fresh decision on limitation and exemption, with the classification issue kept open. en-us Thu, 04 Sep 2003 00:00:00 +0530 Fri, 13 Apr 2012 13:01:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109992 Where duty liability arises after a change in the departmental view on excisability, limitation and exemption entitlement must be examined independently on the material on record. The demand could not be confirmed without a finding on limitation, especially where the goods had been cleared under an approved classification list, and the longer period had to be justified afresh. The small scale exemption claim also required reconsideration in de novo proceedings, rather than rejection solely on allegations of clandestine removal or misstatement. The matter was therefore remanded for fresh decision on limitation and exemption, with the classification issue kept open. Case-Laws Central Excise Thu, 04 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109992