https://www.taxtmi.com/caselaws?id=124973 Notification No. 108/95-C.E. applies to clearances of bitumen for World Bank-funded projects where the prescribed certificates are obtained before removal and the jurisdictional officer is duly informed. On the facts described, the terminal acted only as a marketing and invoicing point, with no physical movement of goods from the refinery to the terminal, and the record did not show that the bitumen failed to reach the intended projects. The allegation of suppression therefore lacked support, so invocation of the extended period was not justified. The assessee was treated as entitled to the exemption, and denial of the benefit was not sustainable. en-us Thu, 25 Sep 2008 00:00:00 +0530 Wed, 17 Oct 2012 16:48:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124973 Notification No. 108/95-C.E. applies to clearances of bitumen for World Bank-funded projects where the prescribed certificates are obtained before removal and the jurisdictional officer is duly informed. On the facts described, the terminal acted only as a marketing and invoicing point, with no physical movement of goods from the refinery to the terminal, and the record did not show that the bitumen failed to reach the intended projects. The allegation of suppression therefore lacked support, so invocation of the extended period was not justified. The assessee was treated as entitled to the exemption, and denial of the benefit was not sustainable. Case-Laws Central Excise Thu, 25 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124973