https://www.taxtmi.com/caselaws?id=114287 Non-disclosure of captively manufactured intermediate products in a classification list may amount to suppression of material facts and support invocation of the extended limitation period. Marketability may be established through evidence of market availability and movement between factories. Duty cannot be sustained for periods barred by limitation or affected by a changed exemption regime. Demand relating to one intermediate product requires recalculation on the recorded basis, while the overall demand is consequently curtailed and the penalty reduced. en-us Mon, 08 Mar 2004 00:00:00 +0530 Mon, 14 May 2012 14:30:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114287 Non-disclosure of captively manufactured intermediate products in a classification list may amount to suppression of material facts and support invocation of the extended limitation period. Marketability may be established through evidence of market availability and movement between factories. Duty cannot be sustained for periods barred by limitation or affected by a changed exemption regime. Demand relating to one intermediate product requires recalculation on the recorded basis, while the overall demand is consequently curtailed and the penalty reduced. Case-Laws Central Excise Mon, 08 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114287