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TMI Blog2012 (7) TMI 445X X X X Extracts X X X X X X X X Extracts X X X X ..... r factory and who was well aware of what was being manufactured by the appellants. This position was also borne out from the earlier Board s circular of 1994 and that there was a change in the situation with the issue of the circular in 1998 was obviously not known to both sides - it would not be proper to uphold the demand for the extended period of limitation under Section 11A - the appellants a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... huric acid duty free for the purpose of manufacturing the same was covered under Exemption Notification No.7/94-CE and its successor notifications. This position also emerged from the Board s circular dt. 21.11.1994. However, the said circular order was superseded by another circular on 19.5.1998 but neither the excise officers nor the appellants were aware of the change and they continued to obta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harged with suppression, misstatement etc. for invocation of extended period of limitation. He states that as per the normal period, the appellants are willing to pay the demanded amount along with interest. 2. Heard the ld.DR who supports the impugned order and states that the limitation prescribed under Section 11A cannot be applied to demands made under Chapter X procedure with reference to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise officials as well as the appellants were under the impression that magnesium sulphate was a fertilizer and sulphuric acid could be procured duty free for the purpose of manufacturing the same. This position was also borne out from the earlier Board s circular of 1994. That there was a change in the situation with the issue of the circular in 1998 was obviously not known to both sides. Under th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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