https://www.taxtmi.com/caselaws?id=109883 The Tribunal allowed the appeals, setting aside the Commissioner's order demanding duty and penalties on the appellant for manufacturing synthetic diamond polishing powder. The Tribunal found that the appellant's processes, including treating imported uncoated powder with chemicals and grading it for different applications, did not clearly constitute manufacturing due to discrepancies in the appellant's declarations. The Tribunal concluded that the processes were more akin to impurity removal and enhancing powder utilization for cutting diamonds, thus rejecting the invocation of the extended limitation period. en-us Fri, 13 Jun 2003 00:00:00 +0530 Thu, 12 Apr 2012 16:18:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109883 The Tribunal allowed the appeals, setting aside the Commissioner's order demanding duty and penalties on the appellant for manufacturing synthetic diamond polishing powder. The Tribunal found that the appellant's processes, including treating imported uncoated powder with chemicals and grading it for different applications, did not clearly constitute manufacturing due to discrepancies in the appellant's declarations. The Tribunal concluded that the processes were more akin to impurity removal and enhancing powder utilization for cutting diamonds, thus rejecting the invocation of the extended limitation period. Case-Laws Central Excise Fri, 13 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109883