https://www.taxtmi.com/caselaws?id=387199 The Tribunal ruled in favor of the appellant, setting aside the demand against them. The activities of cutting/slitting and printing of PVC sheets at the Daman unit were deemed not to constitute manufacture. The demand was unsustainable due to significant delays in adjudication, lack of sufficient evidence to prove undervaluation, and the inapplicability of the extended period of limitation. The Tribunal allowed the appeal with consequential relief. en-us Thu, 17 Oct 2019 00:00:00 +0530 Sat, 19 Oct 2019 08:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387199 The Tribunal ruled in favor of the appellant, setting aside the demand against them. The activities of cutting/slitting and printing of PVC sheets at the Daman unit were deemed not to constitute manufacture. The demand was unsustainable due to significant delays in adjudication, lack of sufficient evidence to prove undervaluation, and the inapplicability of the extended period of limitation. The Tribunal allowed the appeal with consequential relief. Case-Laws Central Excise Thu, 17 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387199