https://www.taxtmi.com/caselaws?id=365476 Deemed exports are not to be clubbed for computing Domestic Tariff Area clearances, so the calculation adopted in the impugned order was unsustainable and the issue favoured the assessee. Where the duty demand was based entirely on ER-II returns already filed by the assessee, the Revenue could not allege suppression or misdeclaration to invoke the extended period of limitation. Execution of a B-17 bond did not exclude application of Section 11A of the Central Excise Act, 1944, so the demand and consequential penalties were held unsustainable on limitation and were set aside. en-us Tue, 14 Aug 2018 00:00:00 +0530 Sat, 16 Nov 2019 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365476 Deemed exports are not to be clubbed for computing Domestic Tariff Area clearances, so the calculation adopted in the impugned order was unsustainable and the issue favoured the assessee. Where the duty demand was based entirely on ER-II returns already filed by the assessee, the Revenue could not allege suppression or misdeclaration to invoke the extended period of limitation. Execution of a B-17 bond did not exclude application of Section 11A of the Central Excise Act, 1944, so the demand and consequential penalties were held unsustainable on limitation and were set aside. Case-Laws Central Excise Tue, 14 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365476