https://www.taxtmi.com/caselaws?id=41819 Time spent obtaining a certified copy can be excluded under the Limitation Act only to the extent it is actually requisite; a court practice for informing the record department cannot be treated as a rule of limitation. On the excise issue, rule 9(2) of the Medicinal and Toilet Preparations (Excise Duties) Rules applied only to clandestine removal, while recovery for an alleged short-levy fell under the specific limitation in rule 11. Because the demand was raised beyond that period, rule 11 barred recovery and the residuary rule 12 could not be used to avoid the time bar. en-us Fri, 24 Sep 1982 00:00:00 +0530 Mon, 07 Jun 2010 12:36:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41819 Time spent obtaining a certified copy can be excluded under the Limitation Act only to the extent it is actually requisite; a court practice for informing the record department cannot be treated as a rule of limitation. On the excise issue, rule 9(2) of the Medicinal and Toilet Preparations (Excise Duties) Rules applied only to clandestine removal, while recovery for an alleged short-levy fell under the specific limitation in rule 11. Because the demand was raised beyond that period, rule 11 barred recovery and the residuary rule 12 could not be used to avoid the time bar. Case-Laws Central Excise Fri, 24 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41819