https://www.taxtmi.com/caselaws?id=386535 The appeal was partly allowed, setting aside the order to the extent of limitation and remanding for duty computation for the normal period, while the penalty was set aside. The Tribunal agreed that the demand was time-barred due to the appellants' regular filing of returns and the change in the High Court's decision over time. The activity of cutting ACP for cladding was deemed manufacturing by the Tribunal, upholding the High Court's decision based on judicial discipline. en-us Mon, 30 Sep 2019 00:00:00 +0530 Tue, 01 Oct 2019 09:50:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386535 The appeal was partly allowed, setting aside the order to the extent of limitation and remanding for duty computation for the normal period, while the penalty was set aside. The Tribunal agreed that the demand was time-barred due to the appellants' regular filing of returns and the change in the High Court's decision over time. The activity of cutting ACP for cladding was deemed manufacturing by the Tribunal, upholding the High Court's decision based on judicial discipline. Case-Laws Central Excise Mon, 30 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386535