https://www.taxtmi.com/caselaws?id=426298 Slitting and cutting of jumbo paper rolls into smaller sheets was held not to amount to manufacture under section 2(f) of the Central Excise Act because no new and distinct product emerged and the paper remained paper, with only its size changing. In the absence of a specific deeming provision for the product concerned, the process could not be treated as manufacture, so duty liability on that basis failed. The demand was also time-barred because invoices and returns disclosed the activity and negated suppression or intent to evade duty. As the demand itself was unsustainable, the personal penalty on the director could not survive. en-us Wed, 10 Aug 2022 00:00:00 +0530 Fri, 12 Aug 2022 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426298 Slitting and cutting of jumbo paper rolls into smaller sheets was held not to amount to manufacture under section 2(f) of the Central Excise Act because no new and distinct product emerged and the paper remained paper, with only its size changing. In the absence of a specific deeming provision for the product concerned, the process could not be treated as manufacture, so duty liability on that basis failed. The demand was also time-barred because invoices and returns disclosed the activity and negated suppression or intent to evade duty. As the demand itself was unsustainable, the personal penalty on the director could not survive. Case-Laws Central Excise Wed, 10 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426298