https://www.taxtmi.com/caselaws?id=50294 Duty demands were treated as time-barred where the show cause notices extended beyond six months and did not allege suppression, fraud, or similar grounds; later filing of returns did not by itself extend limitation. The article also notes that exemption and duty-free treatment for intermediate yarn and export clearances were sustained when actual manufacture for export was proved through invoices, bills of lading, and shipping bills. Export clearances were excluded from the small-scale exemption computation meant for home-consumption clearances, and procedural lapses such as missing forms could not defeat substantive relief where no clandestine domestic clearance was shown. On that basis, the demand, penalty, and denial of benefits were set aside. 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 Duty demands were treated as time-barred where the show cause notices extended beyond six months and did not allege suppression, fraud, or similar grounds; later filing of returns did not by itself extend limitation. The article also notes that exemption and duty-free treatment for intermediate yarn and export clearances were sustained when actual manufacture for export was proved through invoices, bills of lading, and shipping bills. Export clearances were excluded from the small-scale exemption computation meant for home-consumption clearances, and procedural lapses such as missing forms could not defeat substantive relief where no clandestine domestic clearance was shown. On that basis, the demand, penalty, and denial of benefits were set aside. Case-Laws Central Excise Fri, 08 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50294