https://www.taxtmi.com/caselaws?id=100083 Mere cutting, rewinding and repacking of duty-paid aluminium foil into shorter lengths does not amount to manufacture under Section 2(f) where no new commodity with a distinct name, character or use emerges, so the product is not excisable. By contrast, chapati wrap made from aluminium foil with a paper interleaf is a different marketable product with separate commercial identity and is treated as manufactured and dutiable. The text also notes that suppression may justify the extended limitation period where the activity was not disclosed to the department, while confiscation, penalties and interest depend on the sustainability of the underlying duty demand and the requisite findings against the person concerned. en-us Thu, 17 May 2001 00:00:00 +0530 Tue, 31 Jan 2012 11:44:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100083 Mere cutting, rewinding and repacking of duty-paid aluminium foil into shorter lengths does not amount to manufacture under Section 2(f) where no new commodity with a distinct name, character or use emerges, so the product is not excisable. By contrast, chapati wrap made from aluminium foil with a paper interleaf is a different marketable product with separate commercial identity and is treated as manufactured and dutiable. The text also notes that suppression may justify the extended limitation period where the activity was not disclosed to the department, while confiscation, penalties and interest depend on the sustainability of the underlying duty demand and the requisite findings against the person concerned. Case-Laws Central Excise Thu, 17 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100083