https://www.taxtmi.com/caselaws?id=50294 Limitation bars duty demands issued beyond the prescribed period where no suppression, fraud, or comparable extended-period grounds are alleged; delayed filing of returns alone does not extend the time limit. Export clearances do not count towards a small-scale exemption threshold confined to home-consumption clearances. Duty-free and exemption benefits for intermediate goods used in export manufacture remain available where invoices, bills of lading, shipping bills, and other evidence establish actual export and eligible use. Procedural lapses, including missing prescribed forms, do not defeat substantive export-linked benefits absent evidence of clandestine home consumption. en-us Fri, 08 Sep 2000 00:00:00 +0530 Sat, 21 Aug 2010 09:44:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50294 Limitation bars duty demands issued beyond the prescribed period where no suppression, fraud, or comparable extended-period grounds are alleged; delayed filing of returns alone does not extend the time limit. Export clearances do not count towards a small-scale exemption threshold confined to home-consumption clearances. Duty-free and exemption benefits for intermediate goods used in export manufacture remain available where invoices, bills of lading, shipping bills, and other evidence establish actual export and eligible use. Procedural lapses, including missing prescribed forms, do not defeat substantive export-linked benefits absent evidence of clandestine home consumption. Case-Laws Central Excise Fri, 08 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50294