https://www.taxtmi.com/caselaws?id=267126 Meal trays supplied with identifying cards were treated as branded goods because passengers associated the catering with the appellants as a whole, even though individual items were not separately marked. The extended period of limitation was held unavailable since the appellants were registered, openly carrying on catering operations, and the record did not show suppression of facts, wilful misstatement, or intent to evade duty. The manufacturing question, concerning whether assembling food items on a tray amounted to manufacture, was not decided on merits because the demands were already time-barred. The appeals succeeded on limitation, while the manufacture issue remained open. en-us Mon, 10 Aug 2015 00:00:00 +0530 Wed, 16 Mar 2016 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267126 Meal trays supplied with identifying cards were treated as branded goods because passengers associated the catering with the appellants as a whole, even though individual items were not separately marked. The extended period of limitation was held unavailable since the appellants were registered, openly carrying on catering operations, and the record did not show suppression of facts, wilful misstatement, or intent to evade duty. The manufacturing question, concerning whether assembling food items on a tray amounted to manufacture, was not decided on merits because the demands were already time-barred. The appeals succeeded on limitation, while the manufacture issue remained open. Case-Laws Central Excise Mon, 10 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267126