https://www.taxtmi.com/caselaws?id=74805 Dry compressed air was treated as excisable because it emerged through a manufacturing process as a distinct, marketable commodity with a separate name and use, bringing it within Tariff Item 68. The extended duty demand could not be sustained because suppression of facts was not established, as the department had knowledge of the manufacture and the record showed disclosure in correspondence. On that basis, the duty demand was held time-barred and the penalty under Rule 173Q was set aside, with the amount paid under protest directed to be refunded. en-us Thu, 15 Jun 1989 00:00:00 +0530 Sat, 11 Jun 2011 11:36:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74805 Dry compressed air was treated as excisable because it emerged through a manufacturing process as a distinct, marketable commodity with a separate name and use, bringing it within Tariff Item 68. The extended duty demand could not be sustained because suppression of facts was not established, as the department had knowledge of the manufacture and the record showed disclosure in correspondence. On that basis, the duty demand was held time-barred and the penalty under Rule 173Q was set aside, with the amount paid under protest directed to be refunded. Case-Laws Central Excise Thu, 15 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74805