https://www.taxtmi.com/caselaws?id=43223 No fresh excise duty could be levied merely because a shaft was fitted to bought-out ball or roller bearings on which duty had already been paid, as that did not create a distinct excisable commodity. The show cause notice was internally inconsistent because it proceeded on facts that did not support manufacture of a new dutiable item. The challenge to the proposed levy succeeded, and the notice could not be used to impose duty again on the same bearings. Prolonged departmental inaction also provided no basis to keep the proceeding alive. en-us Wed, 22 Jan 1992 00:00:00 +0530 Wed, 16 Jun 2010 18:08:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43223 No fresh excise duty could be levied merely because a shaft was fitted to bought-out ball or roller bearings on which duty had already been paid, as that did not create a distinct excisable commodity. The show cause notice was internally inconsistent because it proceeded on facts that did not support manufacture of a new dutiable item. The challenge to the proposed levy succeeded, and the notice could not be used to impose duty again on the same bearings. Prolonged departmental inaction also provided no basis to keep the proceeding alive. Case-Laws Central Excise Wed, 22 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43223