https://www.taxtmi.com/caselaws?id=165842 A declaration based only on presumption, without material evidence linking the fibre to duty-paid imports, was treated as a wilful misstatement. The extended limitation period under the proviso to Rule 10(1) therefore applied, and the duty demand was not time-barred. A wrong reference to a notification number in the show cause notice was held to be inconsequential because the relevant exemption notification was otherwise clear and the party had been heard on the substance. The proceedings were not vitiated, and the duty demand was sustained. en-us Mon, 11 Jan 1982 00:00:00 +0530 Wed, 13 Aug 2014 12:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165842 A declaration based only on presumption, without material evidence linking the fibre to duty-paid imports, was treated as a wilful misstatement. The extended limitation period under the proviso to Rule 10(1) therefore applied, and the duty demand was not time-barred. A wrong reference to a notification number in the show cause notice was held to be inconsequential because the relevant exemption notification was otherwise clear and the party had been heard on the substance. The proceedings were not vitiated, and the duty demand was sustained. Case-Laws Central Excise Mon, 11 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165842