https://www.taxtmi.com/caselaws?id=94189 Intermediate products arising during continuous bulk-drug manufacture are not excisable unless the Revenue establishes marketability through reliable evidence, such as testing, market enquiry, or technical material. Crude products captively consumed in further manufacture, without evidence of sale or marketability, do not sustain a duty demand. Extended limitation is unavailable where the manufacturing process was disclosed to and known by the Department, and no deliberate suppression or wilful misstatement intended to evade duty is proved. On these principles, the duty demand, penalty, and confiscation were set aside with consequential relief. en-us Fri, 06 Nov 1998 00:00:00 +0530 Sat, 19 Nov 2011 16:48:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94189 Intermediate products arising during continuous bulk-drug manufacture are not excisable unless the Revenue establishes marketability through reliable evidence, such as testing, market enquiry, or technical material. Crude products captively consumed in further manufacture, without evidence of sale or marketability, do not sustain a duty demand. Extended limitation is unavailable where the manufacturing process was disclosed to and known by the Department, and no deliberate suppression or wilful misstatement intended to evade duty is proved. On these principles, the duty demand, penalty, and confiscation were set aside with consequential relief. Case-Laws Central Excise Fri, 06 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94189