https://www.taxtmi.com/caselaws?id=101654 The Tribunal partially allowed the appeal against the Additional Collector of Central Excise, Mumbai's duty demand and penalty imposition. The demand for the period up to 31-7-1983 was rejected due to limitation issues. The cutting of longer leads into shorter lengths was not considered manufacture, leading to the setting aside of the duty demand on cut leads. However, duty demand on other items was upheld, and a calculation error claim was dismissed. The penalty was set aside as the extended limitation period was not applicable, resulting in the appeal being partially allowed with consequential relief granted to the appellants. en-us Tue, 22 Jan 2002 00:00:00 +0530 Fri, 10 Feb 2012 15:30:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101654 The Tribunal partially allowed the appeal against the Additional Collector of Central Excise, Mumbai's duty demand and penalty imposition. The demand for the period up to 31-7-1983 was rejected due to limitation issues. The cutting of longer leads into shorter lengths was not considered manufacture, leading to the setting aside of the duty demand on cut leads. However, duty demand on other items was upheld, and a calculation error claim was dismissed. The penalty was set aside as the extended limitation period was not applicable, resulting in the appeal being partially allowed with consequential relief granted to the appellants. Case-Laws Central Excise Tue, 22 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101654