https://www.taxtmi.com/caselaws?id=90930 Denatured ethyl alcohol was not shown on the material placed on record to be dutiable under Tariff Heading 2204, because the composition evidence was incomplete and did not satisfactorily disclose the relevant water content. The earlier decisions relied on were distinguishable on their specific composition findings, so the claim of dutiability was not substantiated on the available record. The notice was also held time-barred because the department had prior knowledge of the appellant's manufacture of denatured spirit through earlier correspondence and related examination of dutiability, making a notice issued beyond the normal six-month period unsustainable. As a result, the duty demand and penalty were set aside. en-us Wed, 31 Mar 1999 00:00:00 +0530 Wed, 12 Oct 2011 16:19:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90930 Denatured ethyl alcohol was not shown on the material placed on record to be dutiable under Tariff Heading 2204, because the composition evidence was incomplete and did not satisfactorily disclose the relevant water content. The earlier decisions relied on were distinguishable on their specific composition findings, so the claim of dutiability was not substantiated on the available record. The notice was also held time-barred because the department had prior knowledge of the appellant's manufacture of denatured spirit through earlier correspondence and related examination of dutiability, making a notice issued beyond the normal six-month period unsustainable. As a result, the duty demand and penalty were set aside. Case-Laws Central Excise Wed, 31 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90930