https://www.taxtmi.com/caselaws?id=43394 Writ petitions against excise show cause notices were treated as maintainable where the challenge went to jurisdiction and limitation, despite an alternative remedy. For classification, SWAD was found to be an Ayurvedic preparation, not a confectionery, because its ingredients, drug licence, regulatory approvals, expert opinions, and drug-control findings supported its essential technical and regulatory character. On limitation, the extended period under Section 11A was held unavailable because the record showed full disclosure and no suppression, misstatement, fraud, or collusion. The resulting demand notice could not be sustained where the product retained its Ayurvedic character and the extended demand machinery was not attracted. en-us Thu, 02 Jul 1992 00:00:00 +0530 Thu, 17 Jun 2010 17:45:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43394 Writ petitions against excise show cause notices were treated as maintainable where the challenge went to jurisdiction and limitation, despite an alternative remedy. For classification, SWAD was found to be an Ayurvedic preparation, not a confectionery, because its ingredients, drug licence, regulatory approvals, expert opinions, and drug-control findings supported its essential technical and regulatory character. On limitation, the extended period under Section 11A was held unavailable because the record showed full disclosure and no suppression, misstatement, fraud, or collusion. The resulting demand notice could not be sustained where the product retained its Ayurvedic character and the extended demand machinery was not attracted. Case-Laws Central Excise Thu, 02 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43394