https://www.taxtmi.com/caselaws?id=152047 Extended limitation was held invocable where the assessee did not maintain separate accounts for inputs used in dutiable and exempt clearances and failed to show reliable disclosure of exempt removals to the department. The tribunal treated earlier prima facie stay-stage observations as non-binding and found the cited precedents inapplicable on the facts, because the record showed no dependable disclosure and no separate input accounts. As a result, the demand was not confined to the normal period, and the limitation challenge failed. en-us Fri, 16 Oct 2009 00:00:00 +0530 Fri, 14 Nov 2025 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152047 Extended limitation was held invocable where the assessee did not maintain separate accounts for inputs used in dutiable and exempt clearances and failed to show reliable disclosure of exempt removals to the department. The tribunal treated earlier prima facie stay-stage observations as non-binding and found the cited precedents inapplicable on the facts, because the record showed no dependable disclosure and no separate input accounts. As a result, the demand was not confined to the normal period, and the limitation challenge failed. Case-Laws Central Excise Fri, 16 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152047