https://www.taxtmi.com/caselaws?id=74758 Duty demand on bagasse for 1-3-1975 to 29-4-1975 was time-barred because the notice was issued after the normal limitation period and the extended period under the proviso to Rule 10 of the Central Excise Rules, 1944 was not available. Bagasse was an inevitable by-product of sugarcane crushing in sugar manufacture, so its production could not be treated as clandestine and its removal could not reasonably be characterised as suppression of material facts from the Department. en-us Mon, 02 May 1988 00:00:00 +0530 Fri, 10 Jun 2011 17:53:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74758 Duty demand on bagasse for 1-3-1975 to 29-4-1975 was time-barred because the notice was issued after the normal limitation period and the extended period under the proviso to Rule 10 of the Central Excise Rules, 1944 was not available. Bagasse was an inevitable by-product of sugarcane crushing in sugar manufacture, so its production could not be treated as clandestine and its removal could not reasonably be characterised as suppression of material facts from the Department. Case-Laws Central Excise Mon, 02 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74758