M/S.T.N.STATE TRANSPORT CORPN.LTD. vs COLLECTOR OF CENTRAL EXCISE, MADURAI — C.A. No. 4149/1998

Summary: The Supreme Court dismissed T.N. State Transport Corporation's appeal against the Collector of Central Excise's duty levy on undeclared aluminium paint manufactured by the company. The Court held that mixing aluminium paste, metal lacquer, and thinner in exact proportions creates a separate, distinct, marketable product constituting "manufacture" subject to duty. The Court also upheld the extended period of limitation since the appellant failed to disclose manufacturing activities and maintain proper accounts. No costs awarded. This case analysis is maintained by casestatus.in based on publicly available court records.