https://www.taxtmi.com/caselaws?id=88562 Suppression of manufacture and non-disclosure of captive clearance justified invocation of the extended period of limitation, so the demand was held to be within time. The aluminium paint manufactured and captively consumed by the assessee was treated as excisable because the plea of short shelf life and lack of marketability was not proved by evidence or chemical analysis; the claimed shelf life was considered sufficient for use on buses, and absence of marketability was not established. On these findings, the Tribunal upheld the demand and penalty and denied relief to the assessee. en-us Thu, 05 Mar 1998 00:00:00 +0530 Mon, 19 Sep 2011 16:45:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88562 Suppression of manufacture and non-disclosure of captive clearance justified invocation of the extended period of limitation, so the demand was held to be within time. The aluminium paint manufactured and captively consumed by the assessee was treated as excisable because the plea of short shelf life and lack of marketability was not proved by evidence or chemical analysis; the claimed shelf life was considered sufficient for use on buses, and absence of marketability was not established. On these findings, the Tribunal upheld the demand and penalty and denied relief to the assessee. Case-Laws Central Excise Thu, 05 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88562