https://www.taxtmi.com/caselaws?id=107837 The appellants were treated as the real manufacturers of sterile surgical catguts because they bought the raw material, carried out processing, packed the goods, sent them for sterilisation, and marketed them under their own name; duty liability was therefore sustained. The extended period of limitation was upheld because the declaration was undated and there was no complete disclosure when the exemption limit was crossed, depriving the department of timely action. On exports, the record contained shipping bills and related particulars, and the matter was remanded for verification of the export quantity and consequential penalty after allowing production of evidence. en-us Mon, 19 Feb 1996 00:00:00 +0530 Tue, 27 Mar 2012 11:58:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107837 The appellants were treated as the real manufacturers of sterile surgical catguts because they bought the raw material, carried out processing, packed the goods, sent them for sterilisation, and marketed them under their own name; duty liability was therefore sustained. The extended period of limitation was upheld because the declaration was undated and there was no complete disclosure when the exemption limit was crossed, depriving the department of timely action. On exports, the record contained shipping bills and related particulars, and the matter was remanded for verification of the export quantity and consequential penalty after allowing production of evidence. Case-Laws Central Excise Mon, 19 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107837