https://www.taxtmi.com/caselaws?id=369 Extended limitation was not available because the department's own circulars showed that the excisability and marketability of sugar syrup were controversial, so mere failure to file a declaration did not amount to wilful suppression with intent to evade duty; the demand for the disputed period was therefore time-barred. On merits, the department had to prove marketability of the intermediate sugar syrup, and on the facts it failed to do so, so the product was not treated as excisable goods under the tariff entry. The departmental demand was consequently held unsustainable on both limitation and merits. en-us Tue, 25 Oct 2005 00:00:00 +0530 Wed, 28 Jan 2009 21:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369 Extended limitation was not available because the department's own circulars showed that the excisability and marketability of sugar syrup were controversial, so mere failure to file a declaration did not amount to wilful suppression with intent to evade duty; the demand for the disputed period was therefore time-barred. On merits, the department had to prove marketability of the intermediate sugar syrup, and on the facts it failed to do so, so the product was not treated as excisable goods under the tariff entry. The departmental demand was consequently held unsustainable on both limitation and merits. Case-Laws Central Excise Tue, 25 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369