https://www.taxtmi.com/caselaws?id=379722 Extended limitation is not available where the dispute is interpretational and the assessee has maintained contemporaneous records, including procurement certificates and ER-2 returns, showing no suppression. Supplies from SEZ units are treated as goods produced or manufactured in India for purposes of Notification No. 23/2003-CE, because SEZ units are located within India and the notification's deeming framework does not exclude such supplies. On that basis, goods received from SEZ units satisfy the condition that raw materials be produced or manufactured in India, and the concessional benefit applies. en-us Fri, 15 Mar 2019 00:00:00 +0530 Tue, 07 May 2019 07:13:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379722 Extended limitation is not available where the dispute is interpretational and the assessee has maintained contemporaneous records, including procurement certificates and ER-2 returns, showing no suppression. Supplies from SEZ units are treated as goods produced or manufactured in India for purposes of Notification No. 23/2003-CE, because SEZ units are located within India and the notification's deeming framework does not exclude such supplies. On that basis, goods received from SEZ units satisfy the condition that raw materials be produced or manufactured in India, and the concessional benefit applies. Case-Laws Central Excise Fri, 15 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379722