https://www.taxtmi.com/caselaws?id=338919 The Tribunal dismissed the Revenue's appeals based on the precedent set by a previous judgment, favoring the respondents. Issues regarding delay in filing individual appeals, determination of separate units as the same factory, applicability of extended demand period, exemption eligibility under various notifications, processes not amounting to "manufacture," and interpretation of a notification proviso were resolved in favor of the respondents. The Tribunal upheld that the processes undertaken were exempt under relevant notifications, and the units were considered separate factories, entitling the respondents to the benefit of the notification. en-us Mon, 02 Jan 2017 00:00:00 +0530 Tue, 14 Feb 2017 21:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338919 The Tribunal dismissed the Revenue's appeals based on the precedent set by a previous judgment, favoring the respondents. Issues regarding delay in filing individual appeals, determination of separate units as the same factory, applicability of extended demand period, exemption eligibility under various notifications, processes not amounting to "manufacture," and interpretation of a notification proviso were resolved in favor of the respondents. The Tribunal upheld that the processes undertaken were exempt under relevant notifications, and the units were considered separate factories, entitling the respondents to the benefit of the notification. Case-Laws Central Excise Mon, 02 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338919