https://www.taxtmi.com/caselaws?id=356640 The Tribunal held that the demand of excise duty on goods processed from free issue input materials was unsustainable as the process did not involve a new manufacturing process. The appeal was allowed based on the limitation period and the non-manufacture activities during the relevant period. The Tribunal upheld the order regarding compliance with Notifications 8/2002-CE and 9/2003-CE, stating the appellant's activities did not amount to manufacture. Penalties imposed on the appellant company and Managing Director were also deemed unsustainable, resulting in the rejection of the appeals. en-us Mon, 19 Feb 2018 00:00:00 +0530 Fri, 09 Mar 2018 06:49:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356640 The Tribunal held that the demand of excise duty on goods processed from free issue input materials was unsustainable as the process did not involve a new manufacturing process. The appeal was allowed based on the limitation period and the non-manufacture activities during the relevant period. The Tribunal upheld the order regarding compliance with Notifications 8/2002-CE and 9/2003-CE, stating the appellant's activities did not amount to manufacture. Penalties imposed on the appellant company and Managing Director were also deemed unsustainable, resulting in the rejection of the appeals. Case-Laws Central Excise Mon, 19 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356640