https://www.taxtmi.com/caselaws?id=86464 Carbon dioxide generated as a by-product during beer fermentation and captively consumed in further manufacture remains excisable where it is identifiable as the tariff commodity and comparable to externally purchased carbon dioxide. Its by-product status does not remove it from tariff coverage. However, the extended limitation period cannot apply without suppression of facts or intent to evade duty. Regular returns disclosing captive consumption and departmental knowledge of the gas's production and use negate those conditions. Duty liability was therefore sustained on merits, while the demand beyond six months and the penalty were unsustainable. 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 fermentation and captively consumed in further manufacture remains excisable where it is identifiable as the tariff commodity and comparable to externally purchased carbon dioxide. Its by-product status does not remove it from tariff coverage. However, the extended limitation period cannot apply without suppression of facts or intent to evade duty. Regular returns disclosing captive consumption and departmental knowledge of the gas's production and use negate those conditions. Duty liability was therefore sustained on merits, while the demand beyond six months and the penalty were unsustainable. Case-Laws Central Excise Tue, 07 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86464