https://www.taxtmi.com/caselaws?id=376013 The Tribunal held that the appellant's activity of uncoiling, cutting, and corrugating steel sheets amounts to manufacture, as it creates distinct commodities. The appellant was found liable to pay excise duty on the manufactured profiles due to deliberate evasion. The demand invoking an extended period of limitation was unsustainable, leading to the dismissal of demand, interest, confiscation, and penalties. Consequently, the confiscation of goods and imposition of penalties on the appellants were not justified, resulting in the Tribunal ruling in favor of the appellants and setting aside the impugned orders. en-us Thu, 28 Feb 2019 00:00:00 +0530 Fri, 01 Mar 2019 07:45:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376013 The Tribunal held that the appellant's activity of uncoiling, cutting, and corrugating steel sheets amounts to manufacture, as it creates distinct commodities. The appellant was found liable to pay excise duty on the manufactured profiles due to deliberate evasion. The demand invoking an extended period of limitation was unsustainable, leading to the dismissal of demand, interest, confiscation, and penalties. Consequently, the confiscation of goods and imposition of penalties on the appellants were not justified, resulting in the Tribunal ruling in favor of the appellants and setting aside the impugned orders. Case-Laws Central Excise Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376013