https://www.taxtmi.com/caselaws?id=251450 A differential duty demand failed because the assessee had paid duty in excess and the exemption notification did not require tariff-rate treatment for one unit to be applied automatically to all separate units. On the facts found, there was no short levy in the clearances concerned, so the duty demand was not sustainable. The extended period of limitation also could not be invoked because suppression of facts with intent to evade duty was not established. In the absence of the statutory conditions for the larger period, the demand was barred by limitation and the concurrent orders were upheld in favour of the assessee. en-us Tue, 05 Nov 2013 00:00:00 +0530 Mon, 15 Sep 2014 08:44:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251450 A differential duty demand failed because the assessee had paid duty in excess and the exemption notification did not require tariff-rate treatment for one unit to be applied automatically to all separate units. On the facts found, there was no short levy in the clearances concerned, so the duty demand was not sustainable. The extended period of limitation also could not be invoked because suppression of facts with intent to evade duty was not established. In the absence of the statutory conditions for the larger period, the demand was barred by limitation and the concurrent orders were upheld in favour of the assessee. Case-Laws Central Excise Tue, 05 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251450