https://www.taxtmi.com/caselaws?id=43819 Extended limitation for excise recovery requires proof of fraud, collusion, wilful misstatement or suppression of facts with intent to evade duty; in the absence of such proof, the demand can be sustained only within the normal period. Liquid paraffin was held to satisfy the tariff characteristics of Tariff Item 8 as a mineral oil with the prescribed flash point and flame height, and it was not moved to the residuary Item 68 merely because it was processed from spindle oil. A further demand under Tariff Item 14E after packing and labelling failed because the assessee had not been put on notice of a two-stage levy, so that demand was unsustainable. en-us Fri, 02 Sep 1994 00:00:00 +0530 Mon, 14 Jul 2014 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43819 Extended limitation for excise recovery requires proof of fraud, collusion, wilful misstatement or suppression of facts with intent to evade duty; in the absence of such proof, the demand can be sustained only within the normal period. Liquid paraffin was held to satisfy the tariff characteristics of Tariff Item 8 as a mineral oil with the prescribed flash point and flame height, and it was not moved to the residuary Item 68 merely because it was processed from spindle oil. A further demand under Tariff Item 14E after packing and labelling failed because the assessee had not been put on notice of a two-stage levy, so that demand was unsustainable. Case-Laws Central Excise Fri, 02 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43819