https://www.taxtmi.com/caselaws?id=368053 Exemption or concessional duty under Notification No. 6/2002-C.E. was considered for paper and paperboard made from specified pulp inputs, with the decisive question being whether the inputs satisfied the notification conditions. On the record of maintained raw material registers, monthly returns, and verification reports accepted in part by the adjudicating authority, denial of the benefit was found unsustainable where the stated disqualifying inputs did not defeat compliance. For limitation, the extended period could not be invoked because no specific finding of suppression, wilful misstatement, or intent to evade duty had been recorded. The demand for the earlier period was therefore treated as time-barred. en-us Fri, 28 Sep 2018 00:00:00 +0530 Mon, 15 Oct 2018 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368053 Exemption or concessional duty under Notification No. 6/2002-C.E. was considered for paper and paperboard made from specified pulp inputs, with the decisive question being whether the inputs satisfied the notification conditions. On the record of maintained raw material registers, monthly returns, and verification reports accepted in part by the adjudicating authority, denial of the benefit was found unsustainable where the stated disqualifying inputs did not defeat compliance. For limitation, the extended period could not be invoked because no specific finding of suppression, wilful misstatement, or intent to evade duty had been recorded. The demand for the earlier period was therefore treated as time-barred. Case-Laws Central Excise Fri, 28 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368053