https://www.taxtmi.com/caselaws?id=791975 Cutting marble blocks into slabs or tiles during the relevant period did not amount to manufacture under section 2(f) of the Central Excise Act, so the excise duty demand on DTA clearances failed. The customs demand could be sustained only for the normal limitation period because the relevant import and clearance facts were already within departmental knowledge, and the duty paid on DTA clearances was allowed to be adjusted against the surviving customs liability. The imported marble blocks were not liable to confiscation, so redemption fine also failed. Penalties were deleted because suppression and intent to evade duty were not established. en-us Mon, 18 May 2026 00:00:00 +0530 Thu, 04 Jun 2026 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791975 Cutting marble blocks into slabs or tiles during the relevant period did not amount to manufacture under section 2(f) of the Central Excise Act, so the excise duty demand on DTA clearances failed. The customs demand could be sustained only for the normal limitation period because the relevant import and clearance facts were already within departmental knowledge, and the duty paid on DTA clearances was allowed to be adjusted against the surviving customs liability. The imported marble blocks were not liable to confiscation, so redemption fine also failed. Penalties were deleted because suppression and intent to evade duty were not established. Case-Laws Customs Mon, 18 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791975