M/S. MERCANTILE COMPANY vs COMMNR. OF CENTRAL EXCISE, CALCUTTA

The Supreme Court, while adjudicating appeals under Section 35L(b) of the Central Excise Act, 1944, upheld the Tribunal's decision that the activities of the appellant constituted 'manufacture' under the Act. The Court emphasized that the repacking and labeling of products amounted to a new product being created, thus attracting excise duty. The Court also confirmed the invocation of the larger period of limitation under Section 11A due to the appellant's fraudulent concealment of facts, leading to the dismissal of the appeals.