https://www.taxtmi.com/caselaws?id=370324 For SSI exemption under Notification No. 8/2003, the value of exempted clearances of SHASTROKTA medicines had to be included in aggregate turnover because all clearances counted unless specifically excluded; the substantive duty demand was therefore sustainable on merits. However, the assessee had disclosed the relevant clearance values to the Department, including patent and proprietary medicines as well as SHASTROKTA medicines, so suppression, misdeclaration, or fraudulent intent to evade duty was not established. The extended period under Section 11A of the Central Excise Act, 1944 was therefore not invokable, the demand was time-barred, and the order was set aside with consequential relief. en-us Fri, 14 Sep 2018 00:00:00 +0530 Fri, 16 Nov 2018 07:57:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370324 For SSI exemption under Notification No. 8/2003, the value of exempted clearances of SHASTROKTA medicines had to be included in aggregate turnover because all clearances counted unless specifically excluded; the substantive duty demand was therefore sustainable on merits. However, the assessee had disclosed the relevant clearance values to the Department, including patent and proprietary medicines as well as SHASTROKTA medicines, so suppression, misdeclaration, or fraudulent intent to evade duty was not established. The extended period under Section 11A of the Central Excise Act, 1944 was therefore not invokable, the demand was time-barred, and the order was set aside with consequential relief. Case-Laws Central Excise Fri, 14 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370324