https://www.taxtmi.com/caselaws?id=167009 Mere assembly of bullock carts from bought-out parts with some self-manufactured components at customers' sites was treated as assembly, not manufacture, because there was no evidence that complete carts were manufactured in the factory. On those facts, central excise duty was not attracted. The extended limitation period also could not be invoked because the show cause notice contained no specific allegation of suppression, and the department was already aware that the carts were assembled at customers' sites. The excise demand and penalty were therefore unsustainable, with consequential relief granted. en-us Thu, 17 May 1984 00:00:00 +0530 Wed, 03 Dec 2014 13:02:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167009 Mere assembly of bullock carts from bought-out parts with some self-manufactured components at customers' sites was treated as assembly, not manufacture, because there was no evidence that complete carts were manufactured in the factory. On those facts, central excise duty was not attracted. The extended limitation period also could not be invoked because the show cause notice contained no specific allegation of suppression, and the department was already aware that the carts were assembled at customers' sites. The excise demand and penalty were therefore unsustainable, with consequential relief granted. Case-Laws Central Excise Thu, 17 May 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167009