https://www.taxtmi.com/caselaws?id=53516 A Superintendent may issue a show-cause notice within the normal period even where wrong tariff declaration is alleged, because such an allegation does not by itself amount to fraud, suppression or misstatement with intent to evade duty. The exemption for concrete blocks applied only where the goods were intermediates or components of prefabricated buildings, or were of that kind, and the claimed use in paving floors did not satisfy that condition; concessional duty was therefore unavailable. The assessee's prior disclosures defeated invocation of the extended limitation period for the earlier demand, and penalties under Section 11AC and Rule 173Q were unsustainable absent proof of wilful evasion. The valuation abatement under Section 4(4)(d)(ii) was correctly allowed. en-us Thu, 23 Sep 2004 00:00:00 +0530 Wed, 13 Oct 2010 16:34:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53516 A Superintendent may issue a show-cause notice within the normal period even where wrong tariff declaration is alleged, because such an allegation does not by itself amount to fraud, suppression or misstatement with intent to evade duty. The exemption for concrete blocks applied only where the goods were intermediates or components of prefabricated buildings, or were of that kind, and the claimed use in paving floors did not satisfy that condition; concessional duty was therefore unavailable. The assessee's prior disclosures defeated invocation of the extended limitation period for the earlier demand, and penalties under Section 11AC and Rule 173Q were unsustainable absent proof of wilful evasion. The valuation abatement under Section 4(4)(d)(ii) was correctly allowed. Case-Laws Central Excise Thu, 23 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53516