https://www.taxtmi.com/caselaws?id=328127 The writ petition was not rejected for alternate remedy because it had already been admitted and had remained pending for a long time, so relegation to appeal would only prolong the dispute. On limitation, the Department could not invoke the extended period for duty on captively consumed Benzyl Cyanide because the relevant manufacturing and clearance facts were already disclosed through classification lists, correspondence, and gate passes. A repeated show cause notice, without new material, did not establish deliberate suppression or wilful misstatement, and a mere incorrect notification reference was insufficient to show intent to evade duty. The demand and penalty for the extended period were therefore set aside. en-us Wed, 25 May 2016 00:00:00 +0530 Thu, 16 Feb 2017 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328127 The writ petition was not rejected for alternate remedy because it had already been admitted and had remained pending for a long time, so relegation to appeal would only prolong the dispute. On limitation, the Department could not invoke the extended period for duty on captively consumed Benzyl Cyanide because the relevant manufacturing and clearance facts were already disclosed through classification lists, correspondence, and gate passes. A repeated show cause notice, without new material, did not establish deliberate suppression or wilful misstatement, and a mere incorrect notification reference was insufficient to show intent to evade duty. The demand and penalty for the extended period were therefore set aside. Case-Laws Central Excise Wed, 25 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328127