https://www.taxtmi.com/caselaws?id=207185 Extended limitation under central excise law could not be invoked for clearances of LDPE films where there was no fraud, collusion, wilful misstatement or suppression of facts. The Tribunal treated the later Section 11C exemption for a subsequent period as strong evidence that the Government recognised a general practice of non-levy for such goods, and followed an earlier identical decision. On that basis, the later adverse interpretation of the notification on merits did not justify alleging suppression. The demand was unsustainable, and the duty demand and penalty were set aside with consequential relief. en-us Tue, 11 Jan 2011 00:00:00 +0530 Mon, 31 Oct 2011 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207185 Extended limitation under central excise law could not be invoked for clearances of LDPE films where there was no fraud, collusion, wilful misstatement or suppression of facts. The Tribunal treated the later Section 11C exemption for a subsequent period as strong evidence that the Government recognised a general practice of non-levy for such goods, and followed an earlier identical decision. On that basis, the later adverse interpretation of the notification on merits did not justify alleging suppression. The demand was unsustainable, and the duty demand and penalty were set aside with consequential relief. Case-Laws Central Excise Tue, 11 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207185