https://www.taxtmi.com/caselaws?id=257892 The Tribunal concluded that the appellants were not manufacturers but subcontracted the manufacturing work, making the subcontractors the actual manufacturers. The extended period of limitation was not applicable due to the absence of willful intention to evade duty. As a result, the demand for duty, interest, and penalties was deemed unsustainable, leading to the allowance of the appeals with consequential relief. en-us Thu, 12 Feb 2015 00:00:00 +0530 Fri, 07 Apr 2017 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257892 The Tribunal concluded that the appellants were not manufacturers but subcontracted the manufacturing work, making the subcontractors the actual manufacturers. The extended period of limitation was not applicable due to the absence of willful intention to evade duty. As a result, the demand for duty, interest, and penalties was deemed unsustainable, leading to the allowance of the appeals with consequential relief. Case-Laws Central Excise Thu, 12 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257892