https://www.taxtmi.com/caselaws?id=74741 The Tribunal held that galvanization of fabricated articles does not constitute a process of manufacture under the Central Excises and Salt Act, 1944. It emphasized that excisability is determined by the final product's nature, not just the process involved. The demand notice issued after the show cause notice was deemed time-barred as there was no allegation of fraud or suppression in the show cause notice. The Tribunal highlighted that excisability depends on the final nature and use of products, not solely on the process they undergo. Compliance with notification requirements for duty assessments was underscored, emphasizing the importance of accurate identification for excise duty determination. en-us Fri, 11 Dec 1987 00:00:00 +0530 Fri, 10 Jun 2011 17:15:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74741 The Tribunal held that galvanization of fabricated articles does not constitute a process of manufacture under the Central Excises and Salt Act, 1944. It emphasized that excisability is determined by the final product's nature, not just the process involved. The demand notice issued after the show cause notice was deemed time-barred as there was no allegation of fraud or suppression in the show cause notice. The Tribunal highlighted that excisability depends on the final nature and use of products, not solely on the process they undergo. Compliance with notification requirements for duty assessments was underscored, emphasizing the importance of accurate identification for excise duty determination. Case-Laws Central Excise Fri, 11 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74741