https://www.taxtmi.com/caselaws?id=380728 Trolleys cleared out of the factory for packing and transportation of auto parts were held not to satisfy the condition of captive consumption, so exemption under Notification No. 67/1995-CE was not available. The extended limitation period and penalty were found unsustainable because the manufacture and use of the trolleys were reflected in statutory records and earlier audits raised no objection, leaving no basis to infer suppression or mala fide conduct. The demand was therefore confined to the normal limitation period, with the time-barred portion and penalty set aside and re-quantification directed. en-us Tue, 14 May 2019 00:00:00 +0530 Tue, 28 May 2019 07:35:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380728 Trolleys cleared out of the factory for packing and transportation of auto parts were held not to satisfy the condition of captive consumption, so exemption under Notification No. 67/1995-CE was not available. The extended limitation period and penalty were found unsustainable because the manufacture and use of the trolleys were reflected in statutory records and earlier audits raised no objection, leaving no basis to infer suppression or mala fide conduct. The demand was therefore confined to the normal limitation period, with the time-barred portion and penalty set aside and re-quantification directed. Case-Laws Central Excise Tue, 14 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380728