https://www.taxtmi.com/caselaws?id=435735 A duty dispute over the applicability of Notification No. 6/2002-CE to safety matches cleared after purchasing dipped match splints was treated as interpretational, not fraudulent. Because the relevant invoices and records were already available to the department, no fresh material emerged to justify a longer limitation period, and the assessee's bona fide belief was accepted. The ingredients for invoking the extended period were therefore not established, so the demand was held time-barred and the order dropping it on limitation was sustained. en-us Thu, 23 Mar 2023 00:00:00 +0530 Sun, 26 Mar 2023 19:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435735 A duty dispute over the applicability of Notification No. 6/2002-CE to safety matches cleared after purchasing dipped match splints was treated as interpretational, not fraudulent. Because the relevant invoices and records were already available to the department, no fresh material emerged to justify a longer limitation period, and the assessee's bona fide belief was accepted. The ingredients for invoking the extended period were therefore not established, so the demand was held time-barred and the order dropping it on limitation was sustained. Case-Laws Central Excise Thu, 23 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435735