https://www.taxtmi.com/caselaws?id=102672 The Appellate Tribunal CEGAT, Kolkata, upheld the imposition of excise duty on fabricated products like Cutting Edge, Shuttering Plates, Props, and Derricks made from steel materials, citing the manufacturing process and marketability as key factors. The Tribunal also supported the Department's decision to apply an extended limitation period due to the appellants' failure to notify authorities about their manufacturing activities, dismissing the appeal on both grounds of manufacturing liability and time-bar contention. en-us Tue, 30 Oct 2001 00:00:00 +0530 Wed, 15 Feb 2012 16:49:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102672 The Appellate Tribunal CEGAT, Kolkata, upheld the imposition of excise duty on fabricated products like Cutting Edge, Shuttering Plates, Props, and Derricks made from steel materials, citing the manufacturing process and marketability as key factors. The Tribunal also supported the Department's decision to apply an extended limitation period due to the appellants' failure to notify authorities about their manufacturing activities, dismissing the appeal on both grounds of manufacturing liability and time-bar contention. Case-Laws Central Excise Tue, 30 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102672