https://www.taxtmi.com/caselaws?id=166908 In excise proceedings on mono-bloc pumps, the extended limitation period was held unavailable because the record showed no wilful misstatement or suppression of facts, and the department's demand arose only after a later change in exemption understanding. The omission to separately value stators and rotors could not, on the facts, justify invoking the larger period. On merits, the value of motor-related components was not sustainable for inclusion in aggregate clearances under the exemption notifications, especially in light of the later clarificatory position. The demand therefore failed both on limitation and on merits, and relief followed for the assessee. en-us Tue, 25 Oct 1983 00:00:00 +0530 Wed, 12 Nov 2014 12:21:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166908 In excise proceedings on mono-bloc pumps, the extended limitation period was held unavailable because the record showed no wilful misstatement or suppression of facts, and the department's demand arose only after a later change in exemption understanding. The omission to separately value stators and rotors could not, on the facts, justify invoking the larger period. On merits, the value of motor-related components was not sustainable for inclusion in aggregate clearances under the exemption notifications, especially in light of the later clarificatory position. The demand therefore failed both on limitation and on merits, and relief followed for the assessee. Case-Laws Customs Tue, 25 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166908