https://www.taxtmi.com/caselaws?id=369663 The judgment confirms excise duty of Rs. 11.93 lakhs against M/s. Nityanand Engineering Pvt. Ltd., with interest and penalty. A penalty of Rs. 1 lakh is imposed on the company's director. The activities like drilling, cutting, bending, welding constitute manufacturing for excise duty levy. The demand is upheld within the limitation period due to doubts in the field. The extended period is not applicable as the issue was referred to a Larger Bench, leading to uncertainty. The demand is held time-barred, and penalties are set aside, with both appeals allowed. en-us Tue, 09 Oct 2018 00:00:00 +0530 Thu, 01 Nov 2018 13:51:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369663 The judgment confirms excise duty of Rs. 11.93 lakhs against M/s. Nityanand Engineering Pvt. Ltd., with interest and penalty. A penalty of Rs. 1 lakh is imposed on the company's director. The activities like drilling, cutting, bending, welding constitute manufacturing for excise duty levy. The demand is upheld within the limitation period due to doubts in the field. The extended period is not applicable as the issue was referred to a Larger Bench, leading to uncertainty. The demand is held time-barred, and penalties are set aside, with both appeals allowed. Case-Laws Central Excise Tue, 09 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369663