https://www.taxtmi.com/caselaws?id=334762 The tribunal upheld duty demand and penalties against the appellants, ruling that the conversion of cold rolled stainless steel patti/patta from hot rolled stainless steel patti/patta constituted manufacturing. The extended period of limitation was deemed applicable due to the appellants' actions indicating an intent to conceal facts, leading to the dismissal of appeals and affirmation of impugned orders. Compliance with legal obligations was emphasized, and consequences for attempting to evade duties through misrepresentation or suppression of facts were underscored in the judgment. en-us Tue, 18 Oct 2016 00:00:00 +0530 Sat, 19 Nov 2016 16:58:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334762 The tribunal upheld duty demand and penalties against the appellants, ruling that the conversion of cold rolled stainless steel patti/patta from hot rolled stainless steel patti/patta constituted manufacturing. The extended period of limitation was deemed applicable due to the appellants' actions indicating an intent to conceal facts, leading to the dismissal of appeals and affirmation of impugned orders. Compliance with legal obligations was emphasized, and consequences for attempting to evade duties through misrepresentation or suppression of facts were underscored in the judgment. Case-Laws Central Excise Tue, 18 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334762