https://www.taxtmi.com/caselaws?id=83169 The extended period of limitation under the excise law could not be invoked for the pressure vessels because the record showed open processing, delivery challans, and maintained papers, with no finding of fraud, suppression, wilful misstatement, or intent to evade duty; the demand beyond six months was therefore time-barred. External insulation of already fabricated pressure vessels did not amount to manufacture, as it only improved efficiency without changing the basic character of the goods; reassessment under Tariff Entry 73.11 was not justified. The uncontested demand on fibre reinforced plastic sheets was upheld, and the limited penalty was sustained. en-us Fri, 18 Jun 1993 00:00:00 +0530 Mon, 11 Jul 2011 15:02:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83169 The extended period of limitation under the excise law could not be invoked for the pressure vessels because the record showed open processing, delivery challans, and maintained papers, with no finding of fraud, suppression, wilful misstatement, or intent to evade duty; the demand beyond six months was therefore time-barred. External insulation of already fabricated pressure vessels did not amount to manufacture, as it only improved efficiency without changing the basic character of the goods; reassessment under Tariff Entry 73.11 was not justified. The uncontested demand on fibre reinforced plastic sheets was upheld, and the limited penalty was sustained. Case-Laws Central Excise Fri, 18 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83169