https://www.taxtmi.com/caselaws?id=468319 Central excise duty demand was challenged on limitation, with the key issue being whether suppression of facts with intent to evade duty justified the extended period. The mixing of bought-out fine crumb rubber with sulphur/yellow powder and Finawax C had been disclosed to the department through contemporaneous correspondence, showing departmental awareness of the activity. The assessee's bona fide belief that the process did not amount to manufacture was accepted, so the extended limitation period was not available. The demand was therefore treated as time-barred and unsustainable. en-us Thu, 12 Sep 2024 00:00:00 +0530 Tue, 28 Apr 2026 19:51:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468319 Central excise duty demand was challenged on limitation, with the key issue being whether suppression of facts with intent to evade duty justified the extended period. The mixing of bought-out fine crumb rubber with sulphur/yellow powder and Finawax C had been disclosed to the department through contemporaneous correspondence, showing departmental awareness of the activity. The assessee's bona fide belief that the process did not amount to manufacture was accepted, so the extended limitation period was not available. The demand was therefore treated as time-barred and unsustainable. Case-Laws Central Excise Thu, 12 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468319