https://www.taxtmi.com/caselaws?id=206618 Clearances to State Government Corporations were held outside Notification No. 74/93-CE, because the exemption was confined to transfers between departments of the State Government, so duty liability remained. The extended limitation period under the proviso to Section 11A(1) was upheld where manufacture and removals were not disclosed, registration was absent, and statutory procedure was not followed, establishing wilful suppression with intent to evade duty. On penalty, a separate Rule 173Q penalty was considered unnecessary where Section 11AC applied in one matter, while in the other the penalty was reduced substantially as excessive. en-us Tue, 18 Jan 2011 00:00:00 +0530 Thu, 10 Nov 2011 07:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206618 Clearances to State Government Corporations were held outside Notification No. 74/93-CE, because the exemption was confined to transfers between departments of the State Government, so duty liability remained. The extended limitation period under the proviso to Section 11A(1) was upheld where manufacture and removals were not disclosed, registration was absent, and statutory procedure was not followed, establishing wilful suppression with intent to evade duty. On penalty, a separate Rule 173Q penalty was considered unnecessary where Section 11AC applied in one matter, while in the other the penalty was reduced substantially as excessive. Case-Laws Central Excise Tue, 18 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206618