https://www.taxtmi.com/caselaws?id=334294 Assembly of computer systems at customers' sites from bought-out items was treated as manufacture, following Supreme Court authority, so the assessee's challenge on that point failed. However, the duty demand and penalty were held barred by limitation because the show cause notice contained no allegation of fraud, collusion, suppression of facts or misstatement with intent to evade duty. On that basis, extended limitation and the consequential penalty under Section 11AC could not be sustained. The demand and penalty were therefore set aside, and the appeals were allowed notwithstanding the adverse finding on manufacture. en-us Mon, 29 Aug 2016 00:00:00 +0530 Wed, 09 Nov 2016 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334294 Assembly of computer systems at customers' sites from bought-out items was treated as manufacture, following Supreme Court authority, so the assessee's challenge on that point failed. However, the duty demand and penalty were held barred by limitation because the show cause notice contained no allegation of fraud, collusion, suppression of facts or misstatement with intent to evade duty. On that basis, extended limitation and the consequential penalty under Section 11AC could not be sustained. The demand and penalty were therefore set aside, and the appeals were allowed notwithstanding the adverse finding on manufacture. Case-Laws Central Excise Mon, 29 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334294