https://www.taxtmi.com/caselaws?id=102811 Processing that brings a new excisable product into existence can attract duty even where the work is done on a job-work basis; the non-marketability objection to an intermediate product was rejected, and the duty demand was upheld. Suppression was found from the failure to obtain registration and declare production to excise authorities, so the extended five-year limitation period applied. The penalty was considered excessive on the facts and was reduced. en-us Wed, 24 Jul 2002 00:00:00 +0530 Thu, 16 Feb 2012 12:58:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102811 Processing that brings a new excisable product into existence can attract duty even where the work is done on a job-work basis; the non-marketability objection to an intermediate product was rejected, and the duty demand was upheld. Suppression was found from the failure to obtain registration and declare production to excise authorities, so the extended five-year limitation period applied. The penalty was considered excessive on the facts and was reduced. Case-Laws Central Excise Wed, 24 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102811