1992 (5) TMI 25

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....November, 1982. The first show cause notice is in respect of the period from 1-4-1973 to 11-8-1977 and the second show cause notice is for the period from 24-4-1980 to 31-7-1989. The period of limitation as laid down in Rule 10 of Central Excise Rules is "Recovery of duties not levied or not paid or short levied or not paid in full or erroneously refunded or any duty assessed has not been paid in ....

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....ded by reason of collusion or any wilful mis-statement or suppression of facts by such person or his agent, the provisions of this sub-section shall, in any of the cases referred to above, have effect as if for the words "six months", the words "five years" were substituted." 2. In the instant case there is no allegation that there is any fraud, collusion or any wilful mis-statement or suppressio....

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.... falling under sub-item (1) of Item 10 of the First Schedule to the Central Excises and Salt Act, 1944 from the whole of the duty on condition that such fibres and tops were manufactured with wastes' falling under Item No. 18 of the First Schedule. The Excise Officers have come into conclusion that since exemptions have been granted by the Notification dated 1-3-1978, a duty was leviable on these ....