https://www.taxtmi.com/caselaws?id=171403 Repacking goods into unit containers was treated as manufacture, making duty otherwise payable, but the dispute turned on limitation. The Tribunal found as a fact that the assessee paid the admitted duty shortly after the departmental visit and that the show cause notice came much later, so there was no suppression of facts to justify the extended period under the Central Excise Act. The Court treated suppression as essentially a factual issue and upheld the Tribunal's setting aside of the differential duty demand and penalty. en-us Wed, 27 Feb 2013 00:00:00 +0530 Sat, 18 Jul 2015 10:34:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171403 Repacking goods into unit containers was treated as manufacture, making duty otherwise payable, but the dispute turned on limitation. The Tribunal found as a fact that the assessee paid the admitted duty shortly after the departmental visit and that the show cause notice came much later, so there was no suppression of facts to justify the extended period under the Central Excise Act. The Court treated suppression as essentially a factual issue and upheld the Tribunal's setting aside of the differential duty demand and penalty. Case-Laws Central Excise Wed, 27 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171403