https://www.taxtmi.com/caselaws?id=54511 Strict construction of exemption notifications led to old, worn or unusable gunny bag waste being treated as textile rags fit only for fibre recovery, so pulp made from such waste fell within the exclusion from concessional duty under the relevant notifications. On limitation, mere description of the material as jute waste was held insufficient to show conscious suppression or deliberate misdeclaration, and the extended period could not be invoked without proof of withholding correct information. The result was denial of exemption on merits, while recovery remained confined to the normal limitation period and penalty and interest were left undisturbed. en-us Fri, 04 Feb 2005 00:00:00 +0530 Wed, 20 Oct 2010 13:57:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54511 Strict construction of exemption notifications led to old, worn or unusable gunny bag waste being treated as textile rags fit only for fibre recovery, so pulp made from such waste fell within the exclusion from concessional duty under the relevant notifications. On limitation, mere description of the material as jute waste was held insufficient to show conscious suppression or deliberate misdeclaration, and the extended period could not be invoked without proof of withholding correct information. The result was denial of exemption on merits, while recovery remained confined to the normal limitation period and penalty and interest were left undisturbed. Case-Laws Central Excise Fri, 04 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54511