https://www.taxtmi.com/caselaws?id=380702 The Tribunal ruled in favor of the appellants, determining that the fabrication and installation of Retail Visual Identity Elements (RVI) did not amount to manufacture under the Central Excise Act. It was established that the job workers, not the appellants, were the actual manufacturers of the RVI components. The demands were deemed time-barred, as there was no deliberate concealment of information, and the extended period of limitation was found inapplicable. Additionally, the Tribunal held that reliance on unexamined witness statements was improper. Consequently, the impugned orders were set aside, the appeals were allowed, and no penalties were imposed on the appellants. en-us Mon, 20 May 2019 00:00:00 +0530 Mon, 27 May 2019 06:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380702 The Tribunal ruled in favor of the appellants, determining that the fabrication and installation of Retail Visual Identity Elements (RVI) did not amount to manufacture under the Central Excise Act. It was established that the job workers, not the appellants, were the actual manufacturers of the RVI components. The demands were deemed time-barred, as there was no deliberate concealment of information, and the extended period of limitation was found inapplicable. Additionally, the Tribunal held that reliance on unexamined witness statements was improper. Consequently, the impugned orders were set aside, the appeals were allowed, and no penalties were imposed on the appellants. Case-Laws Central Excise Mon, 20 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380702