https://www.taxtmi.com/caselaws?id=203091 Steel formers used inside an induction furnace were held to fall under Heading 73.06 as hollow steel profiles, not as furnace parts under Heading 85.14, so exemption under Notification No. 67/95-C.E. was unavailable and duty was attracted on captive clearances. For the period before the assessee's 30 August 1999 declaration, non-disclosure of manufacture and captive consumption justified the extended limitation period under the proviso to Section 11A(1), and penalty under Section 11AC was sustainable to that extent. For the post-declaration period, the demand was time-barred, so only the earlier period remained in issue for quantification of duty and penalty. en-us Fri, 06 Aug 2010 00:00:00 +0530 Thu, 05 May 2011 09:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203091 Steel formers used inside an induction furnace were held to fall under Heading 73.06 as hollow steel profiles, not as furnace parts under Heading 85.14, so exemption under Notification No. 67/95-C.E. was unavailable and duty was attracted on captive clearances. For the period before the assessee's 30 August 1999 declaration, non-disclosure of manufacture and captive consumption justified the extended limitation period under the proviso to Section 11A(1), and penalty under Section 11AC was sustainable to that extent. For the post-declaration period, the demand was time-barred, so only the earlier period remained in issue for quantification of duty and penalty. Case-Laws Central Excise Fri, 06 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203091