https://www.taxtmi.com/caselaws?id=288765 An export oriented undertaking remains entitled to scheme benefits until a final exit order is issued, and clearance of by-products to the domestic tariff area was covered by the amended exemption notification during that period; the exemption was therefore available on the disputed clearances. Full disclosure of the proposed clearances, self-assessment, department correspondence, and reporting in ER-2 returns negatived any allegation of suppression, so the extended limitation period could not be invoked. The duty demand and related penalties were consequently not sustainable. en-us Wed, 07 Aug 2019 00:00:00 +0530 Sat, 27 Jun 2020 11:49:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288765 An export oriented undertaking remains entitled to scheme benefits until a final exit order is issued, and clearance of by-products to the domestic tariff area was covered by the amended exemption notification during that period; the exemption was therefore available on the disputed clearances. Full disclosure of the proposed clearances, self-assessment, department correspondence, and reporting in ER-2 returns negatived any allegation of suppression, so the extended limitation period could not be invoked. The duty demand and related penalties were consequently not sustainable. Case-Laws Central Excise Wed, 07 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288765