https://www.taxtmi.com/caselaws?id=354646 The extended period of limitation could not be invoked where there was no evidence of suppression, misstatement, or intent to evade duty. The limitation objection had already been raised before the original adjudicating authority, and the dispute on whether the activity amounted to manufacture was treated as a debatable question of interpretation. On that basis, the assessee's view was held to be a plausible one, and the appellate authority sustained relief on limitation. en-us Tue, 24 Oct 2017 00:00:00 +0530 Fri, 02 Feb 2018 09:15:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354646 The extended period of limitation could not be invoked where there was no evidence of suppression, misstatement, or intent to evade duty. The limitation objection had already been raised before the original adjudicating authority, and the dispute on whether the activity amounted to manufacture was treated as a debatable question of interpretation. On that basis, the assessee's view was held to be a plausible one, and the appellate authority sustained relief on limitation. Case-Laws Central Excise Tue, 24 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354646