https://www.taxtmi.com/caselaws?id=214875 Duty-free procurement of sulphuric acid under Chapter X procedure against CT2 certificates was examined in the context of limitation under Section 11A. The record indicated that the jurisdictional officer knew of the manufacture of magnesium sulphate, and both sides proceeded on the understanding that magnesium sulphate was a fertilizer and that duty-free clearance was permissible under an earlier Board circular. As the later circular was not shown to have been known to either side, the conditions for invoking the extended limitation period were not established. The demand was therefore confined to the normal period under Rule 192 and Rule 196 of the Central Excise Rules, 1944. en-us Fri, 08 Jun 2012 00:00:00 +0530 Fri, 06 Jul 2012 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214875 Duty-free procurement of sulphuric acid under Chapter X procedure against CT2 certificates was examined in the context of limitation under Section 11A. The record indicated that the jurisdictional officer knew of the manufacture of magnesium sulphate, and both sides proceeded on the understanding that magnesium sulphate was a fertilizer and that duty-free clearance was permissible under an earlier Board circular. As the later circular was not shown to have been known to either side, the conditions for invoking the extended limitation period were not established. The demand was therefore confined to the normal period under Rule 192 and Rule 196 of the Central Excise Rules, 1944. Case-Laws Central Excise Fri, 08 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214875