https://www.taxtmi.com/caselaws?id=125667 Intermediate sugar syrup produced in manufacture was treated as marketable and therefore excisable because the product was technically stable, had shelf life, and was shown on the record to be captively consumed as well as sold. For limitation, the extended period was found unavailable because the material facts about the manufacturing process were already disclosed to the department and the dispute arose in the context of shifting departmental views on marketability. The duty demand and penalty were therefore set aside on limitation, even though the product was dutiable on merits. en-us Wed, 22 Oct 2008 00:00:00 +0530 Mon, 28 Aug 2017 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125667 Intermediate sugar syrup produced in manufacture was treated as marketable and therefore excisable because the product was technically stable, had shelf life, and was shown on the record to be captively consumed as well as sold. For limitation, the extended period was found unavailable because the material facts about the manufacturing process were already disclosed to the department and the dispute arose in the context of shifting departmental views on marketability. The duty demand and penalty were therefore set aside on limitation, even though the product was dutiable on merits. Case-Laws Central Excise Wed, 22 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125667