https://www.taxtmi.com/caselaws?id=357129 The Tribunal set aside the impugned order, ruling in favor of the appellant in a case concerning the demand of duty on manufacturing activity. The appellant, engaged in manufacturing Corrugated Boxes, argued that since they were paying service tax for their job work activity, the demand for central excise duty was not valid. The Tribunal found the show cause notice faulty on limitation grounds and emphasized the importance of consistency in tax payments, stating that if a tax payment is accepted by the Revenue, it may prevent the imposition of additional duties on the same activity. en-us Thu, 18 Jan 2018 00:00:00 +0530 Mon, 19 Mar 2018 07:24:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357129 The Tribunal set aside the impugned order, ruling in favor of the appellant in a case concerning the demand of duty on manufacturing activity. The appellant, engaged in manufacturing Corrugated Boxes, argued that since they were paying service tax for their job work activity, the demand for central excise duty was not valid. The Tribunal found the show cause notice faulty on limitation grounds and emphasized the importance of consistency in tax payments, stating that if a tax payment is accepted by the Revenue, it may prevent the imposition of additional duties on the same activity. Case-Laws Central Excise Thu, 18 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357129