https://www.taxtmi.com/caselaws?id=88381 Temporary weight gain during an intermediate manufacturing stage of branded chewing tobacco could not justify a duty demand or a finding of clandestine removal, because earlier findings on pilot experiments showed the increase was only transitory and the weight later returned to the level of the coloured leaves. Non-entry of ingredients in the prescribed register did not, by itself, establish suppression of facts where the unit was under physical control and departmental officers had access to the factory and records. On that basis, extended limitation was not available and the demand was unsustainable. en-us Tue, 24 Mar 1998 00:00:00 +0530 Sat, 17 Sep 2011 14:51:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88381 Temporary weight gain during an intermediate manufacturing stage of branded chewing tobacco could not justify a duty demand or a finding of clandestine removal, because earlier findings on pilot experiments showed the increase was only transitory and the weight later returned to the level of the coloured leaves. Non-entry of ingredients in the prescribed register did not, by itself, establish suppression of facts where the unit was under physical control and departmental officers had access to the factory and records. On that basis, extended limitation was not available and the demand was unsustainable. Case-Laws Central Excise Tue, 24 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88381