https://www.taxtmi.com/caselaws?id=770944 Concessional excise duty for Resin Bonded Bamboo Mat Board extended to Bamboo Mat Corrugated Sheets and Bamboo Mat Ridge Caps because all products shared the same tariff classification, raw materials and manufacturing process, while the exemption description did not distinguish goods by shape or form. Denial of the concession was therefore unsustainable. Extended limitation could not be invoked because eligibility had been disclosed through correspondence and clarification requests, the authorities already knew the relevant facts, and suppression with intent to evade duty was not established. Reuse of the same known facts for a later notice was also impermissible. The demands, interest and penalties were consequently unsustainable. en-us Wed, 16 Apr 2025 00:00:00 +0530 Sat, 17 May 2025 08:39:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770944 Concessional excise duty for Resin Bonded Bamboo Mat Board extended to Bamboo Mat Corrugated Sheets and Bamboo Mat Ridge Caps because all products shared the same tariff classification, raw materials and manufacturing process, while the exemption description did not distinguish goods by shape or form. Denial of the concession was therefore unsustainable. Extended limitation could not be invoked because eligibility had been disclosed through correspondence and clarification requests, the authorities already knew the relevant facts, and suppression with intent to evade duty was not established. Reuse of the same known facts for a later notice was also impermissible. The demands, interest and penalties were consequently unsustainable. Case-Laws Central Excise Wed, 16 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770944