https://www.taxtmi.com/caselaws?id=93064 The Appellate Tribunal CEGAT, MADRAS upheld the Order-in-Original confirming duty and penalty on the appellant. The Tribunal found that the activities of assembling, testing, and finishing the conveyor assembly system constituted manufacture under Section 2(f) of the C.E. Act, 1944. Additionally, the appellant's claim of a bonafide belief to avoid the extended period for demand was rejected due to lack of cooperation with the investigating authority. en-us Wed, 24 Nov 1999 00:00:00 +0530 Tue, 08 Nov 2011 11:01:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93064 The Appellate Tribunal CEGAT, MADRAS upheld the Order-in-Original confirming duty and penalty on the appellant. The Tribunal found that the activities of assembling, testing, and finishing the conveyor assembly system constituted manufacture under Section 2(f) of the C.E. Act, 1944. Additionally, the appellant's claim of a bonafide belief to avoid the extended period for demand was rejected due to lack of cooperation with the investigating authority. Case-Laws Central Excise Wed, 24 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93064