https://www.taxtmi.com/caselaws?id=291696 Food trays supplied to airlines were analysed as separate components prepared independently, with final assembly done by airline staff on board; on that basis, the complete meal tray was not shown to emerge from the assessee's premises as a branded manufactured product, so excise duty on the assembled tray was not sustainable. On limitation, the dispute involved legal interpretation and the record did not establish fraud, suppression of facts, or wilful misstatement with intent to evade duty; accordingly, the extended period could not be invoked and the demand was time-barred. The impugned order was set aside and relief followed. en-us Fri, 30 Nov 2018 00:00:00 +0530 Fri, 23 Jul 2021 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291696 Food trays supplied to airlines were analysed as separate components prepared independently, with final assembly done by airline staff on board; on that basis, the complete meal tray was not shown to emerge from the assessee's premises as a branded manufactured product, so excise duty on the assembled tray was not sustainable. On limitation, the dispute involved legal interpretation and the record did not establish fraud, suppression of facts, or wilful misstatement with intent to evade duty; accordingly, the extended period could not be invoked and the demand was time-barred. The impugned order was set aside and relief followed. Case-Laws Central Excise Fri, 30 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291696