https://www.taxtmi.com/caselaws?id=380559 Clearances of syringe parts with packing material bearing the buyers' names were held not to amount to clearance of complete syringes for central excise purposes, because the goods were sent to the buyers' premises for further processing, including packing, sterilisation, quality checks and testing, which the record treated as manufacture. The demand on merits was therefore unsustainable. The note also states that the dispute was a bona fide interpretational issue with no suppression, misstatement or wilful omission, so the extended limitation period could not be invoked; the demand, interest and penalty were accordingly time-barred and relief followed in full. en-us Wed, 22 May 2019 00:00:00 +0530 Fri, 24 May 2019 11:46:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380559 Clearances of syringe parts with packing material bearing the buyers' names were held not to amount to clearance of complete syringes for central excise purposes, because the goods were sent to the buyers' premises for further processing, including packing, sterilisation, quality checks and testing, which the record treated as manufacture. The demand on merits was therefore unsustainable. The note also states that the dispute was a bona fide interpretational issue with no suppression, misstatement or wilful omission, so the extended limitation period could not be invoked; the demand, interest and penalty were accordingly time-barred and relief followed in full. Case-Laws Central Excise Wed, 22 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380559