https://www.taxtmi.com/caselaws?id=84712 A declaration filed in the prescribed proforma treated crucibles as an input component linked to the melting machinery for producing zinc dust, powder or flakes. Read as a whole, the declaration did not amount to deliberate suppression or misdeclaration, because the form itself omitted a separate column for machinery components and the description was consistent with the stated final product. The demand was also raised beyond six months, so the limitation objection could not be defeated by alleging departmental ignorance of the meaning of crucibles. On these facts, no referable question of law or mixed question of law and fact arose, and the reference application was rejected as not maintainable. en-us Fri, 06 Oct 1995 00:00:00 +0530 Mon, 25 Jul 2011 11:32:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84712 A declaration filed in the prescribed proforma treated crucibles as an input component linked to the melting machinery for producing zinc dust, powder or flakes. Read as a whole, the declaration did not amount to deliberate suppression or misdeclaration, because the form itself omitted a separate column for machinery components and the description was consistent with the stated final product. The demand was also raised beyond six months, so the limitation objection could not be defeated by alleging departmental ignorance of the meaning of crucibles. On these facts, no referable question of law or mixed question of law and fact arose, and the reference application was rejected as not maintainable. Case-Laws Central Excise Fri, 06 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84712