https://www.taxtmi.com/caselaws?id=212224 The Tribunal confirmed a duty against the appellant for manufacturing activities but considered the appeal on the time bar issue due to a delayed Show Cause Notice. The dispute over whether the appellant conducted the processes or used a job worker was not delved into. The Tribunal emphasized that the demand beyond the limitation period was barred due to evolving legal interpretations. The demand was quashed based on the issue of limitation, leading to the setting aside of the penalty imposed on the appellant. The appeal was allowed with consequential relief, stressing adherence to the limitation period. en-us Wed, 18 May 2011 00:00:00 +0530 Fri, 06 Apr 2012 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212224 The Tribunal confirmed a duty against the appellant for manufacturing activities but considered the appeal on the time bar issue due to a delayed Show Cause Notice. The dispute over whether the appellant conducted the processes or used a job worker was not delved into. The Tribunal emphasized that the demand beyond the limitation period was barred due to evolving legal interpretations. The demand was quashed based on the issue of limitation, leading to the setting aside of the penalty imposed on the appellant. The appeal was allowed with consequential relief, stressing adherence to the limitation period. Case-Laws Central Excise Wed, 18 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212224