https://www.taxtmi.com/caselaws?id=331594 A duty demand on intermediate HDPE/PP strips was treated as time-barred where the assessee operated under a small-scale exemption known to the jurisdictional authorities, the strips arose as an inevitable stage in manufacture, and no earlier departmental objection had been raised. The availability of credit on input granules also made the matter revenue neutral, so the extended limitation period could not be invoked in the absence of mala fide intent to evade duty. The demand was accordingly set aside. en-us Tue, 31 May 2016 00:00:00 +0530 Sat, 27 Aug 2016 13:57:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331594 A duty demand on intermediate HDPE/PP strips was treated as time-barred where the assessee operated under a small-scale exemption known to the jurisdictional authorities, the strips arose as an inevitable stage in manufacture, and no earlier departmental objection had been raised. The availability of credit on input granules also made the matter revenue neutral, so the extended limitation period could not be invoked in the absence of mala fide intent to evade duty. The demand was accordingly set aside. Case-Laws Central Excise Tue, 31 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331594