https://www.taxtmi.com/caselaws?id=115380 The term "remake" in Rule 173H of the Central Excise Rules was interpreted broadly to include transformation of rejected and damaged copper wires into fresh wires, even where the goods lose their original identity; the process was therefore held to fall within the rule. The extended period of limitation was not available because the assessee acted under Revenue's directions, followed the prescribed procedure with departmental knowledge, and no suppression or mala fide intent was shown. The dispute was also treated as revenue neutral, supporting the view that the demand could not be sustained on limitation grounds. The impugned demand and penalty were set aside. en-us Tue, 17 May 2005 00:00:00 +0530 Tue, 29 May 2012 11:56:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115380 The term "remake" in Rule 173H of the Central Excise Rules was interpreted broadly to include transformation of rejected and damaged copper wires into fresh wires, even where the goods lose their original identity; the process was therefore held to fall within the rule. The extended period of limitation was not available because the assessee acted under Revenue's directions, followed the prescribed procedure with departmental knowledge, and no suppression or mala fide intent was shown. The dispute was also treated as revenue neutral, supporting the view that the demand could not be sustained on limitation grounds. The impugned demand and penalty were set aside. Case-Laws Central Excise Tue, 17 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115380