https://www.taxtmi.com/caselaws?id=346990 Affixation of statutory labels on imported retail biscuit packets, including importer details, maximum retail price and month of import, does not by itself amount to manufacture under Chapter 19 unless the process involves repacking or relabeling that changes the goods into a different marketable article. The extended period of limitation under the Central Excise Act applies only where fraud, wilful misstatement, suppression of facts or similar conduct with intent to evade duty is specifically pleaded and established; a bare failure to disclose activity or obtain registration is insufficient. On these principles, the demand and penalty were set aside and relief was granted to the assessee. en-us Wed, 09 Aug 2017 00:00:00 +0530 Sat, 26 Aug 2017 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346990 Affixation of statutory labels on imported retail biscuit packets, including importer details, maximum retail price and month of import, does not by itself amount to manufacture under Chapter 19 unless the process involves repacking or relabeling that changes the goods into a different marketable article. The extended period of limitation under the Central Excise Act applies only where fraud, wilful misstatement, suppression of facts or similar conduct with intent to evade duty is specifically pleaded and established; a bare failure to disclose activity or obtain registration is insufficient. On these principles, the demand and penalty were set aside and relief was granted to the assessee. Case-Laws Central Excise Wed, 09 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346990