https://www.taxtmi.com/caselaws?id=53634 Shrimp seeds in the post-larva stage, being unfit for human consumption on the facts, were treated as outside Chapter 3 and not excisable in the relevant condition, so the duty demand on those clearances failed. The Tribunal also distinguished job-work clearances made for other exporters from the appellant's own alleged DTA clearances and found no convincing evidence of suppression; as a result, extended limitation, interest and penalties could not be sustained. The absence of Development Commissioner permission did not, by itself, validate a duty demand where no excisable liability otherwise survived. en-us Mon, 27 Dec 2004 00:00:00 +0530 Tue, 21 May 2024 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53634 Shrimp seeds in the post-larva stage, being unfit for human consumption on the facts, were treated as outside Chapter 3 and not excisable in the relevant condition, so the duty demand on those clearances failed. The Tribunal also distinguished job-work clearances made for other exporters from the appellant's own alleged DTA clearances and found no convincing evidence of suppression; as a result, extended limitation, interest and penalties could not be sustained. The absence of Development Commissioner permission did not, by itself, validate a duty demand where no excisable liability otherwise survived. Case-Laws Central Excise Mon, 27 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53634