https://www.taxtmi.com/caselaws?id=81532 Departmental awareness of the manufacturing process defeated the allegation of suppression, so invocation of the extended limitation period was not justified. The record showed that the authorities knew methyl methacrylate monomer arose during manufacture of acrylic plastic sheets from duty-paid scrap, and there was no material suppression or misdeclaration. The emergence of that monomer as an intermediate product did not, by itself, disqualify the final acrylic plastic sheets from the exemption notification. On that reasoning, the demand and penal consequences were unsustainable, and the exempt status of the final product was maintained. en-us Tue, 02 Apr 1991 00:00:00 +0530 Mon, 27 Jun 2011 12:51:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81532 Departmental awareness of the manufacturing process defeated the allegation of suppression, so invocation of the extended limitation period was not justified. The record showed that the authorities knew methyl methacrylate monomer arose during manufacture of acrylic plastic sheets from duty-paid scrap, and there was no material suppression or misdeclaration. The emergence of that monomer as an intermediate product did not, by itself, disqualify the final acrylic plastic sheets from the exemption notification. On that reasoning, the demand and penal consequences were unsustainable, and the exempt status of the final product was maintained. Case-Laws Central Excise Tue, 02 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81532