https://www.taxtmi.com/caselaws?id=239599 Packing recovered mercury into 30 kg cans did not amount to manufacture under Chapter Note 10 to Chapter 28, because the process was only transfer into sale containers and was not shown to be repacking from bulk pack to retail pack or a similar treatment making a pre-packed commodity marketable to consumers; the duty demand therefore failed on merits. The show cause notice was also beyond the normal limitation period, and in the absence of proof of suppression of facts with intent to evade duty, the extended period was unavailable; the demand was time-barred and penalty under Section 11AC was not leviable. en-us Thu, 11 Jul 2013 00:00:00 +0530 Sat, 04 Jan 2014 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239599 Packing recovered mercury into 30 kg cans did not amount to manufacture under Chapter Note 10 to Chapter 28, because the process was only transfer into sale containers and was not shown to be repacking from bulk pack to retail pack or a similar treatment making a pre-packed commodity marketable to consumers; the duty demand therefore failed on merits. The show cause notice was also beyond the normal limitation period, and in the absence of proof of suppression of facts with intent to evade duty, the extended period was unavailable; the demand was time-barred and penalty under Section 11AC was not leviable. Case-Laws Central Excise Thu, 11 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239599