https://www.taxtmi.com/caselaws?id=100531 Pitch and blends of pitch were treated as falling under Item 11(5) of the Central Excise Tariff, but exemption under Notification No. 121/62-C.E. was denied. The alleged separate demand on "Coal Oil" was set aside because the record lacked a clear charge, distinct classification, or factual basis for treating it as an independent dutiable product, and the expression appeared to overlap with creosote oil. The extended limitation period under Section 11A was held unavailable because the notice did not properly allege suppression or establish an intent to evade duty, and the penalty under Rule 173Q was also set aside for want of that foundation. en-us Mon, 30 Sep 1991 00:00:00 +0530 Thu, 02 Feb 2012 16:11:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100531 Pitch and blends of pitch were treated as falling under Item 11(5) of the Central Excise Tariff, but exemption under Notification No. 121/62-C.E. was denied. The alleged separate demand on "Coal Oil" was set aside because the record lacked a clear charge, distinct classification, or factual basis for treating it as an independent dutiable product, and the expression appeared to overlap with creosote oil. The extended limitation period under Section 11A was held unavailable because the notice did not properly allege suppression or establish an intent to evade duty, and the penalty under Rule 173Q was also set aside for want of that foundation. Case-Laws Central Excise Mon, 30 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100531