https://www.taxtmi.com/caselaws?id=205401 Testing, grading, purification and repacking of bulk helium gas, together with issuance of quality certificates, amounted to manufacture under Chapter Note 10 because the process produced a commercially distinct and more marketable product; excise duty was therefore payable. The extended limitation period was also correctly invoked because the assessee did not disclose the nature of the treatment applied to the gas and failed to pay duty on the cleared product, which constituted suppression of material facts. The Tribunal's view sustaining duty liability and limitation was upheld. en-us Tue, 30 Aug 2011 00:00:00 +0530 Tue, 02 Dec 2025 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205401 Testing, grading, purification and repacking of bulk helium gas, together with issuance of quality certificates, amounted to manufacture under Chapter Note 10 because the process produced a commercially distinct and more marketable product; excise duty was therefore payable. The extended limitation period was also correctly invoked because the assessee did not disclose the nature of the treatment applied to the gas and failed to pay duty on the cleared product, which constituted suppression of material facts. The Tribunal's view sustaining duty liability and limitation was upheld. Case-Laws Central Excise Tue, 30 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205401