https://www.taxtmi.com/caselaws?id=115358 Extended limitation was held invocable where the assessee had not disclosed manufacture and clearance of thinner to the department and had omitted its value from the RT-12 returns. The asserted bona fide belief under Notification No. 71/78-CE, as amended by Notification No. 141/79 dated 30-3-1979, was rejected because the amended notification covered only specified exempt goods, and thinner was not a specified commodity. On that basis, the duty demand was sustained. en-us Wed, 04 May 2005 00:00:00 +0530 Sat, 26 May 2012 13:38:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115358 Extended limitation was held invocable where the assessee had not disclosed manufacture and clearance of thinner to the department and had omitted its value from the RT-12 returns. The asserted bona fide belief under Notification No. 71/78-CE, as amended by Notification No. 141/79 dated 30-3-1979, was rejected because the amended notification covered only specified exempt goods, and thinner was not a specified commodity. On that basis, the duty demand was sustained. Case-Laws Central Excise Wed, 04 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115358