https://www.taxtmi.com/caselaws?id=80168 Packing two duty-paid ingredients together in a card box and presenting them as a new product raised a debatable question whether the process amounted to manufacture under the Central Excise Tariff. The materials disclosed a prima facie case for the assessee, so the issue was treated as arguable at the interim stage. On limitation, regular visits by excise officers and inspection of maintained records weakened the allegation of suppression, and no prima facie basis was found to defeat the claim on limitation. Interim relief was therefore granted because both manufacture and suppression involved triable issues requiring protection pending further proceedings. en-us Thu, 10 Aug 1989 00:00:00 +0530 Wed, 15 Jun 2011 11:53:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80168 Packing two duty-paid ingredients together in a card box and presenting them as a new product raised a debatable question whether the process amounted to manufacture under the Central Excise Tariff. The materials disclosed a prima facie case for the assessee, so the issue was treated as arguable at the interim stage. On limitation, regular visits by excise officers and inspection of maintained records weakened the allegation of suppression, and no prima facie basis was found to defeat the claim on limitation. Interim relief was therefore granted because both manufacture and suppression involved triable issues requiring protection pending further proceedings. Case-Laws Central Excise Thu, 10 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80168