https://www.taxtmi.com/caselaws?id=43179 Millboard was treated as eligible for concessional excise duty under Notifications Nos. 44/83-C.E. and 45/83 even without mechanical pulp, because the notification wording and prior administrative and judicial interpretation did not make mechanical pulp mandatory; any ambiguity in the exemption provision had to be resolved in favour of the assessee. The show cause notice issued on 22-12-1986 was also found to fall outside the extended limitation period under Section 11A, as the classification lists and returns had disclosed the raw material, the department had approved the concessional classification, and no fraud, collusion, wilful misstatement, suppression of facts, or intent to evade duty was established. The notice and consequential recovery proceedings were quashed. en-us Fri, 26 Jul 1991 00:00:00 +0530 Wed, 16 Jun 2010 15:55:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43179 Millboard was treated as eligible for concessional excise duty under Notifications Nos. 44/83-C.E. and 45/83 even without mechanical pulp, because the notification wording and prior administrative and judicial interpretation did not make mechanical pulp mandatory; any ambiguity in the exemption provision had to be resolved in favour of the assessee. The show cause notice issued on 22-12-1986 was also found to fall outside the extended limitation period under Section 11A, as the classification lists and returns had disclosed the raw material, the department had approved the concessional classification, and no fraud, collusion, wilful misstatement, suppression of facts, or intent to evade duty was established. The notice and consequential recovery proceedings were quashed. Case-Laws Central Excise Fri, 26 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43179