https://www.taxtmi.com/caselaws?id=106973 The Tribunal upheld the Adjudicating Authority's findings that a distinct excisable item had emerged after the manufacturing process, classifying the goods as excisable items. The demand for excise duty beyond February 1985 was deemed time-barred due to the disclosure of manufacturing processes, with the appellants directed to pay duty only up to that date. The Tribunal applied the extended period of limitation based on non-disclosure of manufacture and clearance of goods, confirming the redemption fine while reducing the penalty amount and directing re-computation of the duty payable. en-us Mon, 21 Oct 2002 00:00:00 +0530 Fri, 16 Mar 2012 17:34:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106973 The Tribunal upheld the Adjudicating Authority's findings that a distinct excisable item had emerged after the manufacturing process, classifying the goods as excisable items. The demand for excise duty beyond February 1985 was deemed time-barred due to the disclosure of manufacturing processes, with the appellants directed to pay duty only up to that date. The Tribunal applied the extended period of limitation based on non-disclosure of manufacture and clearance of goods, confirming the redemption fine while reducing the penalty amount and directing re-computation of the duty payable. Case-Laws Central Excise Mon, 21 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106973