https://www.taxtmi.com/caselaws?id=95826 Duty was payable on HDPE/PP tapes at the tape stage, and liability could not be recomputed by reference to the later woven fabric weight or by excluding loom-stage wastage. The Tribunal treated the tapes as excisable goods at the earlier manufacturing stage and applied prior decisions on the same issue, sustaining the demand on merits. It also accepted that the assessee's own records and alleged misstatements showed suppression of the true accounting basis, so the extended period of limitation was correctly invoked. The appeal was dismissed on both merits and limitation. en-us Mon, 04 Oct 1999 00:00:00 +0530 Thu, 15 Dec 2011 12:41:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95826 Duty was payable on HDPE/PP tapes at the tape stage, and liability could not be recomputed by reference to the later woven fabric weight or by excluding loom-stage wastage. The Tribunal treated the tapes as excisable goods at the earlier manufacturing stage and applied prior decisions on the same issue, sustaining the demand on merits. It also accepted that the assessee's own records and alleged misstatements showed suppression of the true accounting basis, so the extended period of limitation was correctly invoked. The appeal was dismissed on both merits and limitation. Case-Laws Central Excise Mon, 04 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95826