https://www.taxtmi.com/caselaws?id=93071 Internal movement of raw naphtha from a bonded refinery tank for transmission-line flushing, followed by contamination and recycling into manufacture, is treated as a processing operation rather than clearance for home consumption and does not attract Central Excise duty. Continuous departmental intimation and substantial compliance with the prescribed procedure negate suppression of material facts, preventing use of the extended limitation period. Rejection of an exemption-related request under Section 11C, where based on the absence of an industry-wide issue rather than dutiability, does not establish that the removals were chargeable to duty. en-us Fri, 03 Dec 1999 00:00:00 +0530 Tue, 08 Nov 2011 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93071 Internal movement of raw naphtha from a bonded refinery tank for transmission-line flushing, followed by contamination and recycling into manufacture, is treated as a processing operation rather than clearance for home consumption and does not attract Central Excise duty. Continuous departmental intimation and substantial compliance with the prescribed procedure negate suppression of material facts, preventing use of the extended limitation period. Rejection of an exemption-related request under Section 11C, where based on the absence of an industry-wide issue rather than dutiability, does not establish that the removals were chargeable to duty. Case-Laws Central Excise Fri, 03 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93071