https://www.taxtmi.com/caselaws?id=74098 The court ruled in favor of the factory, annulling the demand for duty payment as it was deemed time-barred due to the lack of deception or suppression. The factory successfully argued that the duty liability on the manufacture of bare aluminum wires up to 9 SWG for captive consumption was permissible under Rule 9 of Central Excise Rules, and there was no intentional evasion of duty. The court found that the factory had not willfully misled the department and had made sufficient disclosures, ultimately leading to the decision in their favor. en-us Fri, 20 May 1988 00:00:00 +0530 Mon, 06 Jun 2011 17:09:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74098 The court ruled in favor of the factory, annulling the demand for duty payment as it was deemed time-barred due to the lack of deception or suppression. The factory successfully argued that the duty liability on the manufacture of bare aluminum wires up to 9 SWG for captive consumption was permissible under Rule 9 of Central Excise Rules, and there was no intentional evasion of duty. The court found that the factory had not willfully misled the department and had made sufficient disclosures, ultimately leading to the decision in their favor. Case-Laws Central Excise Fri, 20 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74098