https://www.taxtmi.com/caselaws?id=92296 Crushing big stones into bajjri was treated as manufacture under Central Excise law because the process of crushing and similar mechanical operations on stone under Heading 25.05 produced a new marketable commodity with distinct character, use and commercial identity; the duty demand on that basis was upheld. The extended limitation period was also validly invoked because the record showed no disclosure of the crushing activity to the department, supporting suppression and failure to inform under the proviso to the limitation provision; the demands were sustained, with only one penalty reduced. en-us Fri, 08 Oct 1999 00:00:00 +0530 Mon, 31 Oct 2011 16:10:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92296 Crushing big stones into bajjri was treated as manufacture under Central Excise law because the process of crushing and similar mechanical operations on stone under Heading 25.05 produced a new marketable commodity with distinct character, use and commercial identity; the duty demand on that basis was upheld. The extended limitation period was also validly invoked because the record showed no disclosure of the crushing activity to the department, supporting suppression and failure to inform under the proviso to the limitation provision; the demands were sustained, with only one penalty reduced. Case-Laws Central Excise Fri, 08 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92296