https://www.taxtmi.com/caselaws?id=121051 Conversion of solid sodium silicate into liquid sodium silicate was treated as not amounting to manufacture, following an earlier ruling on the same process. The Bench also noted that the extended period of limitation had been disallowed earlier on the basis of bona fide belief. On that footing, the assessee established a prima facie case against the duty demand, and pre-deposit of duty and penalty was waived while recovery was stayed. en-us Thu, 08 Jun 2006 00:00:00 +0530 Thu, 26 Jul 2012 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121051 Conversion of solid sodium silicate into liquid sodium silicate was treated as not amounting to manufacture, following an earlier ruling on the same process. The Bench also noted that the extended period of limitation had been disallowed earlier on the basis of bona fide belief. On that footing, the assessee established a prima facie case against the duty demand, and pre-deposit of duty and penalty was waived while recovery was stayed. Case-Laws Central Excise Thu, 08 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121051