https://www.taxtmi.com/caselaws?id=47164 Exemption under Notification No. 234/86-C.E. was confined to bulk drugs actually used for diagnosis, treatment, mitigation or prevention of disease, and the condition of being "used as such" required real pharmaceutical use; clearances to soap, cigarette, rubber, liquor and other non-pharmaceutical concerns therefore fell outside the exemption, so the demand on merits was sustained. The extended limitation period under Section 11A(1) of the Central Excise Act was unavailable because approved classification lists, gate passes and RT-12 returns disclosed the clearances and there was no proof of wilful suppression, fraud, collusion or intent to evade duty; the notices were time-barred and the extended period could not be invoked. en-us Thu, 16 Dec 2004 00:00:00 +0530 Tue, 17 Jun 2014 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47164 Exemption under Notification No. 234/86-C.E. was confined to bulk drugs actually used for diagnosis, treatment, mitigation or prevention of disease, and the condition of being "used as such" required real pharmaceutical use; clearances to soap, cigarette, rubber, liquor and other non-pharmaceutical concerns therefore fell outside the exemption, so the demand on merits was sustained. The extended limitation period under Section 11A(1) of the Central Excise Act was unavailable because approved classification lists, gate passes and RT-12 returns disclosed the clearances and there was no proof of wilful suppression, fraud, collusion or intent to evade duty; the notices were time-barred and the extended period could not be invoked. Case-Laws Central Excise Thu, 16 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47164