https://www.taxtmi.com/caselaws?id=384232 After the 1 March 2003 amendment to section 2(f) of the Central Excise Act, cutting, slitting, packing and repacking jumbo rolls into smaller consumer packs can amount to manufacture where the process results in a commercially distinct, marketable product. The extended limitation period could not be invoked because the Department was already aware of the activity and suppression with intent to evade duty was not established. Applicability of section 4A depended on the nature of the packing and the class of buyers, so the clearance valuation issue required fresh factual verification and de novo adjudication. en-us Wed, 07 Aug 2019 00:00:00 +0530 Fri, 09 Aug 2019 07:16:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384232 After the 1 March 2003 amendment to section 2(f) of the Central Excise Act, cutting, slitting, packing and repacking jumbo rolls into smaller consumer packs can amount to manufacture where the process results in a commercially distinct, marketable product. The extended limitation period could not be invoked because the Department was already aware of the activity and suppression with intent to evade duty was not established. Applicability of section 4A depended on the nature of the packing and the class of buyers, so the clearance valuation issue required fresh factual verification and de novo adjudication. Case-Laws Central Excise Wed, 07 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384232