https://www.taxtmi.com/caselaws?id=167450 A concession notification for match clearances made the monthly production ceiling a distinct qualifying condition alongside annual-clearance limits. Once the monthly limit was breached, the concessional duty rate ceased to apply to the relevant clearances for that period, regardless of whether annual clearances crossed the higher threshold. On limitation, recovery of differential duty was treated as running from the date the Department acquired knowledge of the breach through the return, and a show cause notice issued within six months of that return was within time. en-us Thu, 04 Jul 1985 00:00:00 +0530 Sat, 20 Dec 2014 12:14:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167450 A concession notification for match clearances made the monthly production ceiling a distinct qualifying condition alongside annual-clearance limits. Once the monthly limit was breached, the concessional duty rate ceased to apply to the relevant clearances for that period, regardless of whether annual clearances crossed the higher threshold. On limitation, recovery of differential duty was treated as running from the date the Department acquired knowledge of the breach through the return, and a show cause notice issued within six months of that return was within time. Case-Laws Central Excise Thu, 04 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167450