https://www.taxtmi.com/caselaws?id=97937 The Tribunal allowed the appeal by remanding the case to the Commissioner of Central Excise, Madurai for a fresh assessment. The appellants' contentions regarding the manufacturer's identity, inconsistency in findings on limitation and duty payment beliefs were acknowledged. The Tribunal directed a comprehensive review of the manufacturing aspect, party responsible for manufacturing, limitation issue, and appellants' bona fide belief, granting them a full opportunity to present their case. en-us Wed, 04 Jul 2001 00:00:00 +0530 Wed, 18 Jan 2012 16:10:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97937 The Tribunal allowed the appeal by remanding the case to the Commissioner of Central Excise, Madurai for a fresh assessment. The appellants' contentions regarding the manufacturer's identity, inconsistency in findings on limitation and duty payment beliefs were acknowledged. The Tribunal directed a comprehensive review of the manufacturing aspect, party responsible for manufacturing, limitation issue, and appellants' bona fide belief, granting them a full opportunity to present their case. Case-Laws Central Excise Wed, 04 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97937