https://www.taxtmi.com/caselaws?id=84542 Spent sulphuric acid arising in manufacture was treated as dutiable waste under Rule 57F(4)(a) because it was marketable, sold regularly to industrial consumers, and not mere unmarketable refuse; pleas under Rule 57D(1) and Notification No. 170/65 were rejected. The extended limitation under Rule 57I read with Section 11A was available where duty liability was not disclosed until pointed out by the Department, and later payment did not defeat limitation. On penalty, however, ready compliance after detection was accepted as reasonable cause, so penalty was deleted. en-us Wed, 13 Sep 1995 00:00:00 +0530 Fri, 22 Jul 2011 15:47:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84542 Spent sulphuric acid arising in manufacture was treated as dutiable waste under Rule 57F(4)(a) because it was marketable, sold regularly to industrial consumers, and not mere unmarketable refuse; pleas under Rule 57D(1) and Notification No. 170/65 were rejected. The extended limitation under Rule 57I read with Section 11A was available where duty liability was not disclosed until pointed out by the Department, and later payment did not defeat limitation. On penalty, however, ready compliance after detection was accepted as reasonable cause, so penalty was deleted. Case-Laws Central Excise Wed, 13 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84542