9911796707
TMI Blog2004 (4) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms, Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as "CEGAT"). 2.Briefly stated the facts are as follows : The Appellants are manufacturers of bodies of Buses. During inspection by the Officers of the Respondent, it was noticed that the Appellants were also manufacturing Aluminium Paint and applying it on the bodies of the Buses. In respect of this Aluminium Paint the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... separate and distinct product with a distinct identity comes into existence. It is a Paint which is known in the market as "Aluminium Paint". We see no substance in the submission that it is not marketable because it has a very short shelf life. As per the statement given by the Manager and the Managing Director of the Appellants' Company the product has a shelf life of 8 to 10 hours. This is eno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacture, the answer was that he could not say. 5.On the above facts both the authorities below were right in holding that a distinct product had come into existence and that it was a marketable. 6.It was next urged that the extended period of limitation could not have been invoked. We find no substance in the submission. It is clear that the Appellants had not disclosed to the Department that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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