https://www.taxtmi.com/caselaws?id=52493 Extended limitation was held unavailable because the assessee had disclosed registrations, declarations and price lists without suppression of material facts. No excise duty was attracted on samples removed within the factory to the R&D section for in-house testing, where records were maintained. By contrast, goods sent outside the factory for trial and testing remained dutiable because the removals were not supported by adequate evidence of the testing arrangements or quantities. Nitrogen consumed within the approved factory premises for refrigeration and purging operations was treated as in-factory consumption, so no duty was payable on that use. Penalties were consequently reduced, and the penalty under section 11AC was set aside. en-us Tue, 16 Dec 2003 00:00:00 +0530 Sat, 29 Jun 2024 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52493 Extended limitation was held unavailable because the assessee had disclosed registrations, declarations and price lists without suppression of material facts. No excise duty was attracted on samples removed within the factory to the R&D section for in-house testing, where records were maintained. By contrast, goods sent outside the factory for trial and testing remained dutiable because the removals were not supported by adequate evidence of the testing arrangements or quantities. Nitrogen consumed within the approved factory premises for refrigeration and purging operations was treated as in-factory consumption, so no duty was payable on that use. Penalties were consequently reduced, and the penalty under section 11AC was set aside. Case-Laws Central Excise Tue, 16 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52493