https://www.taxtmi.com/caselaws?id=80722 Mother yarn or multi-filament yarn was treated as a separately identifiable, marketable product within the tariff description and therefore excisable even when captively used for splitting. The exemption for split yarn applied only where duty had already been paid on the mother yarn. The longer limitation period was not available because departmental knowledge and records negated suppression, so time-barred demands were excluded. Separate demands for waste, textured yarn, short-accounted goods, DGTD discrepancy, samples, and non-workable mother yarn were either rejected for want of evidence, held time-barred, or remanded for factual verification. Confiscation of unaccounted seized goods was upheld, but the personal penalty was set aside for absence of deliberate evasion. en-us Thu, 08 Feb 1990 00:00:00 +0530 Sat, 18 Jun 2011 17:54:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80722 Mother yarn or multi-filament yarn was treated as a separately identifiable, marketable product within the tariff description and therefore excisable even when captively used for splitting. The exemption for split yarn applied only where duty had already been paid on the mother yarn. The longer limitation period was not available because departmental knowledge and records negated suppression, so time-barred demands were excluded. Separate demands for waste, textured yarn, short-accounted goods, DGTD discrepancy, samples, and non-workable mother yarn were either rejected for want of evidence, held time-barred, or remanded for factual verification. Confiscation of unaccounted seized goods was upheld, but the personal penalty was set aside for absence of deliberate evasion. Case-Laws Central Excise Thu, 08 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80722