https://www.taxtmi.com/caselaws?id=54846 Coal char, coal dust and coal shell arising during manufacture were treated as spent coal with reduced calorific value and were not excisable merely because they fetched a price or appeared in the tariff. Excisability required marketability and a distinct commercial identity as coal; the material neither generated heat nor met the relevant tariff classification. The duty demand therefore failed on merits. Extended limitation was also unavailable because the department knew the relevant facts and the assessee had disclosed the items in returns and declarations, negating suppression or intent to evade duty. The demand was consequently unsustainable on both classification and limitation. en-us Fri, 07 Oct 2005 00:00:00 +0530 Fri, 22 Oct 2010 13:04:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54846 Coal char, coal dust and coal shell arising during manufacture were treated as spent coal with reduced calorific value and were not excisable merely because they fetched a price or appeared in the tariff. Excisability required marketability and a distinct commercial identity as coal; the material neither generated heat nor met the relevant tariff classification. The duty demand therefore failed on merits. Extended limitation was also unavailable because the department knew the relevant facts and the assessee had disclosed the items in returns and declarations, negating suppression or intent to evade duty. The demand was consequently unsustainable on both classification and limitation. Case-Laws Central Excise Fri, 07 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54846