https://www.taxtmi.com/caselaws?id=104213 Tubes manufactured from cold-rolled coils or strips were treated as dutiable where the record showed further cold-rolling and the manufacturer had no hot-rolling facility, so exemption under Notification No. 202/88-C.E. was not available. The text also notes that the extended limitation period under the proviso to Section 11A(1) of the Central Excise Act, 1944 may be invoked where relevant facts are not properly disclosed or suppression is found. On penalty, the amount was considered excessive in the circumstances and was reduced to Rs. 50,000. en-us Wed, 08 May 2002 00:00:00 +0530 Tue, 28 Feb 2012 12:25:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104213 Tubes manufactured from cold-rolled coils or strips were treated as dutiable where the record showed further cold-rolling and the manufacturer had no hot-rolling facility, so exemption under Notification No. 202/88-C.E. was not available. The text also notes that the extended limitation period under the proviso to Section 11A(1) of the Central Excise Act, 1944 may be invoked where relevant facts are not properly disclosed or suppression is found. On penalty, the amount was considered excessive in the circumstances and was reduced to Rs. 50,000. Case-Laws Central Excise Wed, 08 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104213