https://www.taxtmi.com/caselaws?id=280228 Extended period of limitation under excise law could not be invoked where clearances were made openly on statutory invoices under exemption notifications and supported by Naval Authority certificates. No suppression of material facts, misrepresentation, or intent to evade duty was shown, and the dispute turned on interpretation of the exemption notification with facts already within revenue's knowledge. On that basis, the demand was held time-barred and the connected adverse orders were set aside, with consequential relief to the assessee. en-us Wed, 18 Jul 2018 00:00:00 +0530 Fri, 26 Apr 2019 08:11:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280228 Extended period of limitation under excise law could not be invoked where clearances were made openly on statutory invoices under exemption notifications and supported by Naval Authority certificates. No suppression of material facts, misrepresentation, or intent to evade duty was shown, and the dispute turned on interpretation of the exemption notification with facts already within revenue's knowledge. On that basis, the demand was held time-barred and the connected adverse orders were set aside, with consequential relief to the assessee. Case-Laws Central Excise Wed, 18 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280228