https://www.taxtmi.com/caselaws?id=77851 Extended limitation could not be invoked where denaturing extra neutral alcohol with di-ethyl phthalate was a statutory requirement in cosmetics manufacture and the department already knew the assessee was producing cosmetics; the omission was not treated as deliberate suppression with intent to evade duty, so the Revenue failed on limitation. The Tribunal's remand was also upheld because the Assistant Commissioner's report, relied on in adjudication, had not been supplied, causing prejudice and breach of natural justice; fresh consideration of cross-examination and a decision after reasonable hearing were therefore warranted. en-us Thu, 01 Jul 2010 00:00:00 +0530 Sat, 16 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77851 Extended limitation could not be invoked where denaturing extra neutral alcohol with di-ethyl phthalate was a statutory requirement in cosmetics manufacture and the department already knew the assessee was producing cosmetics; the omission was not treated as deliberate suppression with intent to evade duty, so the Revenue failed on limitation. The Tribunal's remand was also upheld because the Assistant Commissioner's report, relied on in adjudication, had not been supplied, causing prejudice and breach of natural justice; fresh consideration of cross-examination and a decision after reasonable hearing were therefore warranted. Case-Laws Central Excise Thu, 01 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77851