https://www.taxtmi.com/caselaws?id=381794 SKO cleared as pipeline interface and knowingly mixed with MS/HSD did not retain exemption under Notification No. 4/2006-CE, because the material was not used for sale as kerosene through the Public Distribution System. The intermixed product continued to answer the description of MS/HSD for assessment purposes, and the end-use certificate did not displace the contemporaneous evidence showing awareness that the interface would merge with the final product. On those facts, suppression or bona fide mistake was not established, so extended limitation was available and the duty demand on the intermixed product was sustained. en-us Tue, 18 Jun 2019 00:00:00 +0530 Wed, 19 Jun 2019 06:52:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381794 SKO cleared as pipeline interface and knowingly mixed with MS/HSD did not retain exemption under Notification No. 4/2006-CE, because the material was not used for sale as kerosene through the Public Distribution System. The intermixed product continued to answer the description of MS/HSD for assessment purposes, and the end-use certificate did not displace the contemporaneous evidence showing awareness that the interface would merge with the final product. On those facts, suppression or bona fide mistake was not established, so extended limitation was available and the duty demand on the intermixed product was sustained. Case-Laws Central Excise Tue, 18 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381794