https://www.taxtmi.com/caselaws?id=92258 Cutting tow into flocks was treated as a process that did not bring into existence a new product, so manufacture was not established and excise duty was not attracted on that basis. On limitation, the extended period could not be invoked absent suppression or intent to evade duty, particularly where a bona fide belief of non-liability was accepted and the department had itself allowed clearances without duty for captive consumption. Penalty also failed for the same reasons. The impugned order was sustained and the Revenue's challenge failed. en-us Wed, 22 Sep 1999 00:00:00 +0530 Mon, 31 Oct 2011 13:27:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92258 Cutting tow into flocks was treated as a process that did not bring into existence a new product, so manufacture was not established and excise duty was not attracted on that basis. On limitation, the extended period could not be invoked absent suppression or intent to evade duty, particularly where a bona fide belief of non-liability was accepted and the department had itself allowed clearances without duty for captive consumption. Penalty also failed for the same reasons. The impugned order was sustained and the Revenue's challenge failed. Case-Laws Central Excise Wed, 22 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92258