https://www.taxtmi.com/caselaws?id=325593 Assembly of prepared and bought-out airline catering items by airline staff after clearance did not establish manufacture of branded excisable food preparations. The complete meal tray was not shown to have emerged as a marketable excisable product from the assessee's premises, and a separately supplied cutlery pouch bearing the assessee's name and logo did not establish branding of the food at clearance. The duty demand was therefore unsustainable. Extended limitation and related penalties also could not apply because the dispute involved legal interpretation and no fraud, wilful misstatement, or suppression with intent to evade duty was established. The assessee obtained complete relief. en-us Mon, 11 Jan 2016 00:00:00 +0530 Mon, 17 Oct 2016 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325593 Assembly of prepared and bought-out airline catering items by airline staff after clearance did not establish manufacture of branded excisable food preparations. The complete meal tray was not shown to have emerged as a marketable excisable product from the assessee's premises, and a separately supplied cutlery pouch bearing the assessee's name and logo did not establish branding of the food at clearance. The duty demand was therefore unsustainable. Extended limitation and related penalties also could not apply because the dispute involved legal interpretation and no fraud, wilful misstatement, or suppression with intent to evade duty was established. The assessee obtained complete relief. Case-Laws Central Excise Mon, 11 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325593