https://www.taxtmi.com/caselaws?id=327584 The High Court upheld the decision of the CESTAT to set aside the Order-in-appeal dated 18.1.2006. The Tribunal determined that the assembly of components did not amount to manufacturing, as per established case law. It also found the demand to be time-barred and noted the appellant's awareness of the assessee's activities. The Tribunal ruled in favor of the assessee regarding the alleged suppression of facts, emphasizing that assembling parts did not constitute a new manufacturing process. The High Court found no basis for further adjudication and upheld the Tribunal's decision. en-us Mon, 02 May 2016 00:00:00 +0530 Tue, 08 Nov 2016 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327584 The High Court upheld the decision of the CESTAT to set aside the Order-in-appeal dated 18.1.2006. The Tribunal determined that the assembly of components did not amount to manufacturing, as per established case law. It also found the demand to be time-barred and noted the appellant's awareness of the assessee's activities. The Tribunal ruled in favor of the assessee regarding the alleged suppression of facts, emphasizing that assembling parts did not constitute a new manufacturing process. The High Court found no basis for further adjudication and upheld the Tribunal's decision. Case-Laws Central Excise Mon, 02 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327584