https://www.taxtmi.com/caselaws?id=118780 Extended limitation could not be invoked where the exemption claim and clearances were already within departmental knowledge, supported by declarations and earlier Board circulars treating Zari as eligible for the handicrafts exemption. The later circular requiring reconsideration had been available to the revenue before the show cause notice, so the demand was confined to the normal limitation period and the penalty could not survive once the extended period failed. Duty for the permissible period remained subject to re-quantification after allowing admissible Modvat credit on documentary proof. en-us Thu, 11 Aug 2005 00:00:00 +0530 Thu, 05 Jul 2012 16:37:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118780 Extended limitation could not be invoked where the exemption claim and clearances were already within departmental knowledge, supported by declarations and earlier Board circulars treating Zari as eligible for the handicrafts exemption. The later circular requiring reconsideration had been available to the revenue before the show cause notice, so the demand was confined to the normal limitation period and the penalty could not survive once the extended period failed. Duty for the permissible period remained subject to re-quantification after allowing admissible Modvat credit on documentary proof. Case-Laws Central Excise Thu, 11 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118780