https://www.taxtmi.com/caselaws?id=86464 Carbon dioxide generated as a by-product during beer manufacture and used captively in the same factory remains excisable if it is identifiable as the tariff commodity and no impurity or other material difference is shown; the note states that duty is therefore chargeable on classification grounds. It also notes that the extended limitation period is unavailable where the assessee disclosed captive consumption in returns, the department was aware of the activity, and there is no suppression of facts or intent to evade duty; on that basis, demand beyond six months and penalty are unsustainable. The note records only partial relief, with merits-based duty liability preserved but extended-period demand and penalty set aside. en-us Tue, 07 May 1996 00:00:00 +0530 Thu, 25 Aug 2011 10:25:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86464 Carbon dioxide generated as a by-product during beer manufacture and used captively in the same factory remains excisable if it is identifiable as the tariff commodity and no impurity or other material difference is shown; the note states that duty is therefore chargeable on classification grounds. It also notes that the extended limitation period is unavailable where the assessee disclosed captive consumption in returns, the department was aware of the activity, and there is no suppression of facts or intent to evade duty; on that basis, demand beyond six months and penalty are unsustainable. The note records only partial relief, with merits-based duty liability preserved but extended-period demand and penalty set aside. Case-Laws Central Excise Tue, 07 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86464