https://www.taxtmi.com/caselaws?id=123549 A clear central excise exemption notification may defeat a plea that the extended period is barred by limitation where bona fide belief is not sustainable. For small scale industry exemption, nil-rated clearances prior to 1-3-2006 and exported packing materials may be excluded from the aggregate value of clearances, reducing the demand computation. For interim relief pending appeal, the reduced liability may still justify a pre-deposit, with waiver and stay granted only for the balance upon compliance with the directed deposit. en-us Tue, 29 Apr 2008 00:00:00 +0530 Sat, 15 Sep 2012 11:58:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123549 A clear central excise exemption notification may defeat a plea that the extended period is barred by limitation where bona fide belief is not sustainable. For small scale industry exemption, nil-rated clearances prior to 1-3-2006 and exported packing materials may be excluded from the aggregate value of clearances, reducing the demand computation. For interim relief pending appeal, the reduced liability may still justify a pre-deposit, with waiver and stay granted only for the balance upon compliance with the directed deposit. Case-Laws Central Excise Tue, 29 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123549