https://www.taxtmi.com/caselaws?id=82700 Assembly of a small number of desert coolers from duty-paid bought-out parts, for exclusive self-use in offices and factory and not for sale, was treated as not amounting to excisable manufacture because the goods were not assembled as marketable units. The demand also failed on limitation because the activity was carried on under a bona fide belief of non-dutiability and the department had regular knowledge through inspections; in the absence of fraud, collusion, wilful misstatement, suppression of facts, or intent to evade duty, the extended period could not be invoked. 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=82700 Assembly of a small number of desert coolers from duty-paid bought-out parts, for exclusive self-use in offices and factory and not for sale, was treated as not amounting to excisable manufacture because the goods were not assembled as marketable units. The demand also failed on limitation because the activity was carried on under a bona fide belief of non-dutiability and the department had regular knowledge through inspections; in the absence of fraud, collusion, wilful misstatement, suppression of facts, or intent to evade duty, the extended period could not be invoked. Case-Laws Central Excise Tue, 07 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82700