https://www.taxtmi.com/caselaws?id=92445 Crushing boulders into gittis was treated as manufacture because the process produces a commercially distinct excisable product, and the goods were classified under CET sub-heading 2505.90. On limitation, conflicting judicial views and the assessee's bona fide belief that the goods were not excisable prevented use of the extended limitation period under the proviso to Section 11A of the Central Excise Act, 1944; the demand beyond six months was disallowed. The demand within the normal period was sustained, and the penalty was reduced in line with the limited survival of the demand. en-us Wed, 15 Sep 1999 00:00:00 +0530 Tue, 01 Nov 2011 16:39:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92445 Crushing boulders into gittis was treated as manufacture because the process produces a commercially distinct excisable product, and the goods were classified under CET sub-heading 2505.90. On limitation, conflicting judicial views and the assessee's bona fide belief that the goods were not excisable prevented use of the extended limitation period under the proviso to Section 11A of the Central Excise Act, 1944; the demand beyond six months was disallowed. The demand within the normal period was sustained, and the penalty was reduced in line with the limited survival of the demand. Case-Laws Central Excise Wed, 15 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92445