https://www.taxtmi.com/caselaws?id=782409 Excise duty was not payable on paper taken out of RG-1 within the factory for re-packing and then re-entered in RG-1 before final clearance, because the goods remained accounted for in statutory records and were cleared on payment of duty. The Board's circular on in-factory transfer for re-processing or re-conditioning supported that such internal handling does not by itself create a duty liability. The extended limitation period was also unavailable, as monthly intimation and return disclosures showed no suppression, clandestine removal, or intent to evade duty. The demand was therefore unsustainable on both merits and limitation, with consequential relief following in law. en-us Thu, 06 Nov 2025 00:00:00 +0530 Sat, 29 Nov 2025 07:57:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782409 Excise duty was not payable on paper taken out of RG-1 within the factory for re-packing and then re-entered in RG-1 before final clearance, because the goods remained accounted for in statutory records and were cleared on payment of duty. The Board's circular on in-factory transfer for re-processing or re-conditioning supported that such internal handling does not by itself create a duty liability. The extended limitation period was also unavailable, as monthly intimation and return disclosures showed no suppression, clandestine removal, or intent to evade duty. The demand was therefore unsustainable on both merits and limitation, with consequential relief following in law. Case-Laws Central Excise Thu, 06 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782409