https://www.taxtmi.com/caselaws?id=772648 A dispute over exemption notification interpretation turned on the meaning of "wholly" in relation to use of imported raw material. The Tribunal found the issue involved a plausible legal interpretation and that the relevant facts were already available from the record, including audit proceedings and an earlier show cause notice on the same subject. On that basis, it held that there was no deliberate suppression or intent to evade duty, so the extended limitation period could not be invoked. The demand was therefore treated as time barred, with consequential relief granted. en-us Wed, 11 Jun 2025 00:00:00 +0530 Thu, 12 Jun 2025 07:21:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772648 A dispute over exemption notification interpretation turned on the meaning of "wholly" in relation to use of imported raw material. The Tribunal found the issue involved a plausible legal interpretation and that the relevant facts were already available from the record, including audit proceedings and an earlier show cause notice on the same subject. On that basis, it held that there was no deliberate suppression or intent to evade duty, so the extended limitation period could not be invoked. The demand was therefore treated as time barred, with consequential relief granted. Case-Laws Central Excise Wed, 11 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772648