https://www.taxtmi.com/caselaws?id=118365 A duty demand based only on a procedural lapse in availing exemption could not be sustained by invoking the extended period of limitation. The assessee had followed the accepted clearance procedure, the Department raised no objection until a much later audit, and there was no finding of suppression, misstatement, fraud or deliberate evasion. On those facts, the exemption under Notification No. 78/90-CE remained available, and the procedural defect was treated as effectively condoned by departmental conduct. The larger-period demand was therefore time-barred and unsustainable, and the Revenue's appeal was rejected. en-us Thu, 16 Feb 2006 00:00:00 +0530 Sat, 30 Jun 2012 12:15:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118365 A duty demand based only on a procedural lapse in availing exemption could not be sustained by invoking the extended period of limitation. The assessee had followed the accepted clearance procedure, the Department raised no objection until a much later audit, and there was no finding of suppression, misstatement, fraud or deliberate evasion. On those facts, the exemption under Notification No. 78/90-CE remained available, and the procedural defect was treated as effectively condoned by departmental conduct. The larger-period demand was therefore time-barred and unsustainable, and the Revenue's appeal was rejected. Case-Laws Central Excise Thu, 16 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118365