https://www.taxtmi.com/caselaws?id=246280 Assembly of imported and indigenous components into motor cars was treated as manufacture because a distinct excisable product emerged, so Central Excise duty was payable despite prior customs duty on the imported parts. The limitation objection failed because the notices were issued within six months of seizure, and a prior clarification request did not suspend statutory compliance or defeat the demand. Confiscation was upheld for manufacture without the required licence, while redemption fine and penalty were reduced and the duty was remanded for fresh quantification after considering admissible proforma or Modvat credit. en-us Fri, 21 Oct 2011 00:00:00 +0530 Sun, 20 Apr 2014 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246280 Assembly of imported and indigenous components into motor cars was treated as manufacture because a distinct excisable product emerged, so Central Excise duty was payable despite prior customs duty on the imported parts. The limitation objection failed because the notices were issued within six months of seizure, and a prior clarification request did not suspend statutory compliance or defeat the demand. Confiscation was upheld for manufacture without the required licence, while redemption fine and penalty were reduced and the duty was remanded for fresh quantification after considering admissible proforma or Modvat credit. Case-Laws Central Excise Fri, 21 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246280