https://www.taxtmi.com/caselaws?id=94857 The Tribunal ruled in favor of the appellant, holding that the demand for Central Excise duty was time-barred. The Tribunal emphasized that the appellant had disclosed their manufacturing process to the department, which was acknowledged through correspondence and the surrender of the registration certificate. As a result, the entire duty demand was deemed time-barred, and the appeal was allowed solely on the basis of the limitation issue, without addressing whether the process constituted drawing or redrawing under Note 2 to Chapter 74 of the Central Excise Tariff Act. en-us Tue, 11 Apr 2000 00:00:00 +0530 Mon, 05 Dec 2011 13:43:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94857 The Tribunal ruled in favor of the appellant, holding that the demand for Central Excise duty was time-barred. The Tribunal emphasized that the appellant had disclosed their manufacturing process to the department, which was acknowledged through correspondence and the surrender of the registration certificate. As a result, the entire duty demand was deemed time-barred, and the appeal was allowed solely on the basis of the limitation issue, without addressing whether the process constituted drawing or redrawing under Note 2 to Chapter 74 of the Central Excise Tariff Act. Case-Laws Central Excise Tue, 11 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94857