https://www.taxtmi.com/caselaws?id=106791 Addition of mineral salts during processing can bring bottled water within the mineral water category and support excisability, because the final product is distinguishable from merely purified potable water by its increased mineral content. The demand, however, could not be taken beyond the normal limitation period since the materials did not show deliberate suppression or intent to evade duty, so the proviso to Section 11A was not attracted. Penalty under Rule 173Q was also unsustainable for the same reason. Duty remained payable only for the normal period, with quantification remitted accordingly. en-us Fri, 15 Nov 2002 00:00:00 +0530 Thu, 15 Mar 2012 16:58:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106791 Addition of mineral salts during processing can bring bottled water within the mineral water category and support excisability, because the final product is distinguishable from merely purified potable water by its increased mineral content. The demand, however, could not be taken beyond the normal limitation period since the materials did not show deliberate suppression or intent to evade duty, so the proviso to Section 11A was not attracted. Penalty under Rule 173Q was also unsustainable for the same reason. Duty remained payable only for the normal period, with quantification remitted accordingly. Case-Laws Central Excise Fri, 15 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106791