https://www.taxtmi.com/caselaws?id=104887 Prior departmental knowledge of the products and their clearances negated suppression and wilful mis-declaration, so the extended limitation period under the Central Excise Act could not be invoked for condensate and lean gas. Condensate was treated as crude mineral oil under Heading 2709.00 because the relevant tariff entry for Heading 2710 excluded crude mineral oil at the main-heading level. Residual lean gas retained the character of natural gas after LPG extraction and fell under Heading 2711.21 rather than the residuary gas entry. On these grounds, the demands and penalty orders were set aside and the assessee succeeded. en-us Mon, 03 Jun 2002 00:00:00 +0530 Wed, 07 Jan 2026 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104887 Prior departmental knowledge of the products and their clearances negated suppression and wilful mis-declaration, so the extended limitation period under the Central Excise Act could not be invoked for condensate and lean gas. Condensate was treated as crude mineral oil under Heading 2709.00 because the relevant tariff entry for Heading 2710 excluded crude mineral oil at the main-heading level. Residual lean gas retained the character of natural gas after LPG extraction and fell under Heading 2711.21 rather than the residuary gas entry. On these grounds, the demands and penalty orders were set aside and the assessee succeeded. Case-Laws Central Excise Mon, 03 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104887