https://www.taxtmi.com/caselaws?id=172319 Excise duty on a product described as plastisol was unsustainable because the department did not prove that it was a stable, commercially marketable excisable commodity. The evidence on shelf life, viscosity behaviour, stability and marketability was incomplete and internally inconsistent, while the appellant's expert evidence was not effectively rebutted and cross-examination on relied-upon material was denied. The extended limitation period was also unavailable because the record showed repeated disclosures by the appellant and no suppression or deliberate misstatement. As the duty demand failed, the consequential penalties and interest likewise could not survive. en-us Wed, 18 Jan 2006 00:00:00 +0530 Wed, 19 Aug 2015 12:24:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172319 Excise duty on a product described as plastisol was unsustainable because the department did not prove that it was a stable, commercially marketable excisable commodity. The evidence on shelf life, viscosity behaviour, stability and marketability was incomplete and internally inconsistent, while the appellant's expert evidence was not effectively rebutted and cross-examination on relied-upon material was denied. The extended limitation period was also unavailable because the record showed repeated disclosures by the appellant and no suppression or deliberate misstatement. As the duty demand failed, the consequential penalties and interest likewise could not survive. Case-Laws Central Excise Wed, 18 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172319