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    <title>2008 (5) TMI 564 - CESTAT, NEW DELHI</title>
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    <description>Extended limitation for suppression was not available where monthly returns disclosed clearances of dutiable and exempted goods and the Revenue already knew that common inputs were being used for exempted products; suppression with intent to evade duty was therefore not established, and the demand beyond the normal period was time-barred. For exempted goods manufactured from common inputs, the Tribunal accepted the assessee&#039;s offer to reverse the credit attributable to such inputs and remanded the matter for re-determination of the credit and demand by the adjudicating authority.</description>
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    <pubDate>Tue, 27 May 2008 00:00:00 +0530</pubDate>
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      <title>2008 (5) TMI 564 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=123943</link>
      <description>Extended limitation for suppression was not available where monthly returns disclosed clearances of dutiable and exempted goods and the Revenue already knew that common inputs were being used for exempted products; suppression with intent to evade duty was therefore not established, and the demand beyond the normal period was time-barred. For exempted goods manufactured from common inputs, the Tribunal accepted the assessee&#039;s offer to reverse the credit attributable to such inputs and remanded the matter for re-determination of the credit and demand by the adjudicating authority.</description>
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      <pubDate>Tue, 27 May 2008 00:00:00 +0530</pubDate>
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