https://www.taxtmi.com/caselaws?id=82699 Assembly of desert coolers from duty-paid bought-out parts for exclusive self-use in office premises, and not for sale as ready assembled units, did not amount to excisable manufacture in the relevant tariff context, so no duty was leviable on the activity. The extended limitation period also could not be invoked because the assessee acted under a bona fide belief, the activity was known to departmental officers, and there was no fraud, collusion, wilful misstatement, suppression of facts, or intent to evade duty; the demand was therefore time-barred. en-us Tue, 07 Sep 1993 00:00:00 +0530 Wed, 06 Jul 2011 17:52:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82699 Assembly of desert coolers from duty-paid bought-out parts for exclusive self-use in office premises, and not for sale as ready assembled units, did not amount to excisable manufacture in the relevant tariff context, so no duty was leviable on the activity. The extended limitation period also could not be invoked because the assessee acted under a bona fide belief, the activity was known to departmental officers, and there was no fraud, collusion, wilful misstatement, suppression of facts, or intent to evade duty; the demand was therefore time-barred. Case-Laws Central Excise Tue, 07 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82699