https://www.taxtmi.com/caselaws?id=380440 The Tribunal dismissed the Revenue's appeal, upholding the Adjudicating Authority's decision to drop the proposed duty demand. It ruled that corrugation of Galvanized Plane Coils into Galvanized Corrugated Sheets does not amount to manufacture under the Central Excise Act. The Tribunal emphasized the respondent's good faith belief and the lack of clarity in the law on this issue. Additionally, it held that the extended period of limitation was not applicable, citing the department's knowledge and differing opinions within it. The respondent's cross objection was also disposed of accordingly. en-us Fri, 17 May 2019 00:00:00 +0530 Tue, 21 May 2019 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380440 The Tribunal dismissed the Revenue's appeal, upholding the Adjudicating Authority's decision to drop the proposed duty demand. It ruled that corrugation of Galvanized Plane Coils into Galvanized Corrugated Sheets does not amount to manufacture under the Central Excise Act. The Tribunal emphasized the respondent's good faith belief and the lack of clarity in the law on this issue. Additionally, it held that the extended period of limitation was not applicable, citing the department's knowledge and differing opinions within it. The respondent's cross objection was also disposed of accordingly. Case-Laws Central Excise Fri, 17 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380440