https://www.taxtmi.com/caselaws?id=165778 Disclosure of the relevant classification list and exemption notification to the department negatived any allegation of wilful misrepresentation or suppression of facts. On those facts, recovery could not be sustained under Rule 9(2), which applies to clandestine or suppressed clearances, and the demand was properly referable to Rule 10 because the matter was already within departmental knowledge. The review notice was therefore not sustained and the proceedings were dropped in favour of the assessee. en-us Fri, 02 Jan 1981 00:00:00 +0530 Tue, 12 Aug 2014 10:29:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165778 Disclosure of the relevant classification list and exemption notification to the department negatived any allegation of wilful misrepresentation or suppression of facts. On those facts, recovery could not be sustained under Rule 9(2), which applies to clandestine or suppressed clearances, and the demand was properly referable to Rule 10 because the matter was already within departmental knowledge. The review notice was therefore not sustained and the proceedings were dropped in favour of the assessee. Case-Laws Central Excise Fri, 02 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165778