https://www.taxtmi.com/caselaws?id=42156 Exemption notifications permitting relief on enlarged production and a separate concession on the first 1,000 metric tonnes operated on distinct quantities of paper, so both concessions could be availed where they did not attach to the same production. The duty demands based on denial of that entitlement were therefore unsustainable. Recovery for short levy caused by departmental misunderstanding of the notifications had to proceed under the specific limitation provision in Rule 10 of the Central Excise Rules, 1944; Rule 10A could not be used as a residuary provision where Rule 10 squarely applied. As the notices were issued beyond six months and no suppression, fraud, collusion or wilful misstatement was shown, the demands were time-barred and the duty paid was ordered refunded with consequential relief. en-us Thu, 17 Dec 1987 00:00:00 +0530 Wed, 09 Jun 2010 14:19:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42156 Exemption notifications permitting relief on enlarged production and a separate concession on the first 1,000 metric tonnes operated on distinct quantities of paper, so both concessions could be availed where they did not attach to the same production. The duty demands based on denial of that entitlement were therefore unsustainable. Recovery for short levy caused by departmental misunderstanding of the notifications had to proceed under the specific limitation provision in Rule 10 of the Central Excise Rules, 1944; Rule 10A could not be used as a residuary provision where Rule 10 squarely applied. As the notices were issued beyond six months and no suppression, fraud, collusion or wilful misstatement was shown, the demands were time-barred and the duty paid was ordered refunded with consequential relief. Case-Laws Central Excise Thu, 17 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42156