https://www.taxtmi.com/caselaws?id=32468 Mixing vitamins into an intermixture required fresh examination on whether the process amounted to manufacture under Section 2(f) and Note 11 to Chapter 29, because the Tribunal had not fully addressed the twin tests of manufacture and marketability or the meaning of "consumer" in the deeming provision. That excisability issue was remitted to the Tribunal for de novo determination. On limitation, the extended period could not be invoked because the Department did not establish conscious or deliberate suppression of facts; mere inaction was insufficient. The limitation challenge therefore failed, while the assessee succeeded on that point. en-us Wed, 25 Feb 2009 00:00:00 +0530 Fri, 05 Sep 2025 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32468 Mixing vitamins into an intermixture required fresh examination on whether the process amounted to manufacture under Section 2(f) and Note 11 to Chapter 29, because the Tribunal had not fully addressed the twin tests of manufacture and marketability or the meaning of "consumer" in the deeming provision. That excisability issue was remitted to the Tribunal for de novo determination. On limitation, the extended period could not be invoked because the Department did not establish conscious or deliberate suppression of facts; mere inaction was insufficient. The limitation challenge therefore failed, while the assessee succeeded on that point. Case-Laws Central Excise Wed, 25 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32468