https://www.taxtmi.com/caselaws?id=119297 Extended limitation was upheld because departmental visits to another registered unit did not establish knowledge of clearances from the unregistered unit, and the assessee's claim of bona fide belief was not substantiated. The duty liability was then recomputed on the correct basis, applying the exemption structure and computation method accepted in precedent, which reduced the demand. Interest and the enhanced penalty regime were held inapplicable because those provisions came into force after the period covered by the notice, so the interest demand was set aside and the penalty was reduced under the applicable penal rule. en-us Tue, 25 Feb 2003 00:00:00 +0530 Tue, 10 Jul 2012 12:26:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119297 Extended limitation was upheld because departmental visits to another registered unit did not establish knowledge of clearances from the unregistered unit, and the assessee's claim of bona fide belief was not substantiated. The duty liability was then recomputed on the correct basis, applying the exemption structure and computation method accepted in precedent, which reduced the demand. Interest and the enhanced penalty regime were held inapplicable because those provisions came into force after the period covered by the notice, so the interest demand was set aside and the penalty was reduced under the applicable penal rule. Case-Laws Central Excise Tue, 25 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119297