https://www.taxtmi.com/caselaws?id=181733 The Tribunal held in favor of the appellants, determining that the manufacturing processes undertaken did not amount to excisable goods beyond exemption limits, thus rejecting the Revenue's claims. Additionally, the Tribunal found that the demand was time-barred and not sustainable due to the absence of willful suppression to evade duty payment during the disputed period. The clubbing of clearances made by different units without proper show-cause notices was deemed invalid, resulting in the demand being time-barred, and penalties set aside, leading to the allowance of the appeals. en-us Wed, 05 Jan 2011 00:00:00 +0530 Fri, 22 Apr 2016 17:49:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181733 The Tribunal held in favor of the appellants, determining that the manufacturing processes undertaken did not amount to excisable goods beyond exemption limits, thus rejecting the Revenue's claims. Additionally, the Tribunal found that the demand was time-barred and not sustainable due to the absence of willful suppression to evade duty payment during the disputed period. The clubbing of clearances made by different units without proper show-cause notices was deemed invalid, resulting in the demand being time-barred, and penalties set aside, leading to the allowance of the appeals. Case-Laws Central Excise Wed, 05 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181733