https://www.taxtmi.com/caselaws?id=72244 Excise exemption under Notification No. 46/81 was denied because the chromic acid section was treated as part of the factory under the Factories Act definition, given common utilities, wages, materials, and removal under the assessee's challans. Non-disclosure of that section in the ground plan and inconsistent declarations supported a finding of suppression, so the extended limitation period and duty demand were upheld. Penalty was maintained for mala fide conduct but reduced as excessive, while confiscation with redemption fine was set aside because the goods had already been provisionally released on bond and were not physically available. en-us Fri, 07 Jun 1985 00:00:00 +0530 Sat, 14 May 2011 15:29:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72244 Excise exemption under Notification No. 46/81 was denied because the chromic acid section was treated as part of the factory under the Factories Act definition, given common utilities, wages, materials, and removal under the assessee's challans. Non-disclosure of that section in the ground plan and inconsistent declarations supported a finding of suppression, so the extended limitation period and duty demand were upheld. Penalty was maintained for mala fide conduct but reduced as excessive, while confiscation with redemption fine was set aside because the goods had already been provisionally released on bond and were not physically available. Case-Laws Central Excise Fri, 07 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72244