https://www.taxtmi.com/caselaws?id=373079 Regular maintenance of books, vouchers, menu cards and bills, without evidence of deliberate suppression, meant the extended period of limitation and penalty could not be invoked; the dispute was treated as one of interpretation and bona fide belief. The restaurant exemption applied to food preparations covered by the notification, but it did not extend to goods falling under the excluded tariff heading for bread, pastry, cakes and biscuits, which remained dutiable. The demand was therefore sustained only to the extent relatable to cakes and pastry for the normal period, after giving credit for the amount already deposited, and the balance demand was set aside. en-us Thu, 03 Jan 2019 00:00:00 +0530 Sun, 06 Jan 2019 06:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373079 Regular maintenance of books, vouchers, menu cards and bills, without evidence of deliberate suppression, meant the extended period of limitation and penalty could not be invoked; the dispute was treated as one of interpretation and bona fide belief. The restaurant exemption applied to food preparations covered by the notification, but it did not extend to goods falling under the excluded tariff heading for bread, pastry, cakes and biscuits, which remained dutiable. The demand was therefore sustained only to the extent relatable to cakes and pastry for the normal period, after giving credit for the amount already deposited, and the balance demand was set aside. Case-Laws Central Excise Thu, 03 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373079