https://www.taxtmi.com/caselaws?id=167008 Goods cleared under a separate exemption notification were required to be included in the aggregate value for Notification No. 71/78-C.E. because that notification did not expressly exclude such exempt goods for dyestuffs; the exemption computation therefore covered all specified clearances. The explanation inserted by Notification No. 141/79-C.E. was a substantive amendment, not a clarification, and it did not apply retrospectively to the earlier period. Omission of Rapidogens from the classification declaration amounted to misstatement and suppression of material facts, justifying the extended limitation period under Section 11A. The assessee was also entitled to recomputation of duty by allowing admissible proforma credit under Rule 56A. en-us Fri, 11 May 1984 00:00:00 +0530 Wed, 03 Dec 2014 12:56:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167008 Goods cleared under a separate exemption notification were required to be included in the aggregate value for Notification No. 71/78-C.E. because that notification did not expressly exclude such exempt goods for dyestuffs; the exemption computation therefore covered all specified clearances. The explanation inserted by Notification No. 141/79-C.E. was a substantive amendment, not a clarification, and it did not apply retrospectively to the earlier period. Omission of Rapidogens from the classification declaration amounted to misstatement and suppression of material facts, justifying the extended limitation period under Section 11A. The assessee was also entitled to recomputation of duty by allowing admissible proforma credit under Rule 56A. Case-Laws Central Excise Fri, 11 May 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167008