https://www.taxtmi.com/caselaws?id=53050 Repeated rolling of duty-paid hot rolled stainless steel pattas at room temperature to reduce gauge was treated as manufacture because it produced a commercially distinct cold rolled product with different characteristics and marketability. The Tribunal also found suppression and non-registration, so the extended limitation period was available. It further upheld classification of the goods as cold rolled products rather than a nil-rate residual entry, and sustained the duty demand with interest. Deliberate contravention of central excise rules justified confiscation of the goods and rolling mills, together with penalties on the assessee and connected persons. en-us Thu, 25 Mar 2004 00:00:00 +0530 Thu, 20 Jun 2024 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53050 Repeated rolling of duty-paid hot rolled stainless steel pattas at room temperature to reduce gauge was treated as manufacture because it produced a commercially distinct cold rolled product with different characteristics and marketability. The Tribunal also found suppression and non-registration, so the extended limitation period was available. It further upheld classification of the goods as cold rolled products rather than a nil-rate residual entry, and sustained the duty demand with interest. Deliberate contravention of central excise rules justified confiscation of the goods and rolling mills, together with penalties on the assessee and connected persons. Case-Laws Central Excise Thu, 25 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53050