https://www.taxtmi.com/caselaws?id=216685 Rule 10 of the Central Excise Rules permits extended limitation where incomplete disclosure in a classification list misleads excise authorities, even if the list refers to original-equipment clearances. Notification No. 71/78-C.E. excluded manufacturers who had availed the earlier exemption under Notification No. 101/71-C.E.; deletion of that exclusion by Notification No. 237/79-C.E. operated prospectively. Where the notifications govern different clearances, a bona fide misunderstanding may preserve the home-clearance exemption, but overlapping exemption for original-equipment clearances must be reversed. Duty liability consequently remains confined to the value of original-equipment clearances receiving the earlier benefit. en-us Mon, 11 Jul 2011 00:00:00 +0530 Wed, 19 Sep 2012 22:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216685 Rule 10 of the Central Excise Rules permits extended limitation where incomplete disclosure in a classification list misleads excise authorities, even if the list refers to original-equipment clearances. Notification No. 71/78-C.E. excluded manufacturers who had availed the earlier exemption under Notification No. 101/71-C.E.; deletion of that exclusion by Notification No. 237/79-C.E. operated prospectively. Where the notifications govern different clearances, a bona fide misunderstanding may preserve the home-clearance exemption, but overlapping exemption for original-equipment clearances must be reversed. Duty liability consequently remains confined to the value of original-equipment clearances receiving the earlier benefit. Case-Laws Central Excise Mon, 11 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216685