https://www.taxtmi.com/caselaws?id=107191 Duty on iron ore pellets cannot be computed on moisture added after manufacture where the pellets were recorded in RG-1 on a dry-weight basis and the wetting was only for transport and pollution-control compliance. The moisture did not alter the character of the marketable excisable goods, and the wet-weight method was rejected on the facts. A demand based on such moisture content is unsustainable. Where the relevant facts were fully disclosed in records and documents, suppression or clandestine removal is not established, so the extended limitation period cannot be invoked. In the absence of a valid duty demand, penalty and interest also fail. en-us Fri, 24 Jan 2003 00:00:00 +0530 Mon, 19 Mar 2012 13:54:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107191 Duty on iron ore pellets cannot be computed on moisture added after manufacture where the pellets were recorded in RG-1 on a dry-weight basis and the wetting was only for transport and pollution-control compliance. The moisture did not alter the character of the marketable excisable goods, and the wet-weight method was rejected on the facts. A demand based on such moisture content is unsustainable. Where the relevant facts were fully disclosed in records and documents, suppression or clandestine removal is not established, so the extended limitation period cannot be invoked. In the absence of a valid duty demand, penalty and interest also fail. Case-Laws Central Excise Fri, 24 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107191