https://www.taxtmi.com/caselaws?id=73774 Transformers assembled from duty-paid components were treated as commercially distinct finished goods and therefore separately excisable; the plea against duty on the ground of double taxation was rejected. Extended limitation was not available because the notice lacked allegations of fraud, suppression, or similar intent-based default, so the demand was confined to the normal period and penalty was set aside. Exemption under Notification No. 57/75 was not established, Notification No. 118/75 was held inapplicable, and set-off under Notification No. 201/79 was allowed to the extent supported by the evidence, with recomputation directed accordingly. en-us Tue, 14 Jun 1988 00:00:00 +0530 Fri, 03 Jun 2011 15:31:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73774 Transformers assembled from duty-paid components were treated as commercially distinct finished goods and therefore separately excisable; the plea against duty on the ground of double taxation was rejected. Extended limitation was not available because the notice lacked allegations of fraud, suppression, or similar intent-based default, so the demand was confined to the normal period and penalty was set aside. Exemption under Notification No. 57/75 was not established, Notification No. 118/75 was held inapplicable, and set-off under Notification No. 201/79 was allowed to the extent supported by the evidence, with recomputation directed accordingly. Case-Laws Central Excise Tue, 14 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73774