https://www.taxtmi.com/caselaws?id=109677 The Tribunal upheld the duty levied under the Central Excises and Salt Act, 1944, on the appellant for assembling and manufacturing a diesel generator set without payment. The appellant's plea of the demand being time-barred due to a bona fide belief in non-dutiability was rejected. The Tribunal ruled that the supplier was not the manufacturer of the goods, dismissing arguments to the contrary. While allowing the appellant to pursue Modvat credit eligibility, the Tribunal set aside the penalty but confirmed the duty, ultimately dismissing the appeal with modifications. en-us Tue, 24 Oct 1995 00:00:00 +0530 Wed, 11 Apr 2012 13:10:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109677 The Tribunal upheld the duty levied under the Central Excises and Salt Act, 1944, on the appellant for assembling and manufacturing a diesel generator set without payment. The appellant's plea of the demand being time-barred due to a bona fide belief in non-dutiability was rejected. The Tribunal ruled that the supplier was not the manufacturer of the goods, dismissing arguments to the contrary. While allowing the appellant to pursue Modvat credit eligibility, the Tribunal set aside the penalty but confirmed the duty, ultimately dismissing the appeal with modifications. Case-Laws Central Excise Tue, 24 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109677