https://www.taxtmi.com/caselaws?id=246652 The Tribunal held that converting HDPE fabrics into HDPE bags by stitching amounts to manufacturing under Heading No. 3923.90, attracting Central Excise duty. The demand against the appellant was not barred by limitation as their failure to disclose information constituted suppression of facts, justifying the longer limitation period for duty recovery and penalties under Section 11AC. The appeal was dismissed, affirming the duty imposition and penalties. en-us Tue, 06 Nov 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:37:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246652 The Tribunal held that converting HDPE fabrics into HDPE bags by stitching amounts to manufacturing under Heading No. 3923.90, attracting Central Excise duty. The demand against the appellant was not barred by limitation as their failure to disclose information constituted suppression of facts, justifying the longer limitation period for duty recovery and penalties under Section 11AC. The appeal was dismissed, affirming the duty imposition and penalties. Case-Laws Central Excise Tue, 06 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246652