https://www.taxtmi.com/caselaws?id=72808 Central excise duty was payable on Sodium Meta Silicate at the time of removal from the factory, because a trade notice could not override the charging and removal provisions in the Central Excise Rules, 1944. Duty-paid Sodium Silicate used as input did not exempt the converted product from levy. In the absence of fraud, collusion, wilful misstatement or suppression of facts, the demand was confined to the normal six-month limitation period. The concessional rate under Notification No. 148/81-C.E. remained available if its conditions were otherwise satisfied for the relevant period. en-us Wed, 04 Feb 1987 00:00:00 +0530 Wed, 25 May 2011 12:13:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72808 Central excise duty was payable on Sodium Meta Silicate at the time of removal from the factory, because a trade notice could not override the charging and removal provisions in the Central Excise Rules, 1944. Duty-paid Sodium Silicate used as input did not exempt the converted product from levy. In the absence of fraud, collusion, wilful misstatement or suppression of facts, the demand was confined to the normal six-month limitation period. The concessional rate under Notification No. 148/81-C.E. remained available if its conditions were otherwise satisfied for the relevant period. Case-Laws Central Excise Wed, 04 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72808