https://www.taxtmi.com/caselaws?id=116549 Duty demands were held time-barred where clearances had been made under an exemption based on departmental clarification and the later withdrawal of that clarification did not excuse a prolonged delay in issuing the notice. The department was already aware of the changed view, the factory inspection occurred much later, and the notice was issued beyond the normal limitation period. In the absence of any material showing suppression, wilful misstatement, or other conduct justifying a longer period, invocation of the extended limitation period was not justified. en-us Mon, 03 Oct 2005 00:00:00 +0530 Wed, 13 Jun 2012 14:54:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116549 Duty demands were held time-barred where clearances had been made under an exemption based on departmental clarification and the later withdrawal of that clarification did not excuse a prolonged delay in issuing the notice. The department was already aware of the changed view, the factory inspection occurred much later, and the notice was issued beyond the normal limitation period. In the absence of any material showing suppression, wilful misstatement, or other conduct justifying a longer period, invocation of the extended limitation period was not justified. Case-Laws Central Excise Mon, 03 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116549