https://www.taxtmi.com/caselaws?id=83769 Calcined dolomite was treated as a manufactured and excisable product because burning, calcining, crushing and powdering changed the commodity and the later tariff entry specifically covered dolomite, whether or not calcined. However, the extended limitation period could not be invoked because the department had prior knowledge of the kiln operations and processing method, and the available material did not establish wilful suppression. The demand beyond the normal period was therefore time-barred, and the appeal succeeded on limitation despite the merits being against the assessee on excisability. en-us Wed, 09 Nov 1994 00:00:00 +0530 Sat, 16 Jul 2011 16:22:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83769 Calcined dolomite was treated as a manufactured and excisable product because burning, calcining, crushing and powdering changed the commodity and the later tariff entry specifically covered dolomite, whether or not calcined. However, the extended limitation period could not be invoked because the department had prior knowledge of the kiln operations and processing method, and the available material did not establish wilful suppression. The demand beyond the normal period was therefore time-barred, and the appeal succeeded on limitation despite the merits being against the assessee on excisability. Case-Laws Central Excise Wed, 09 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83769