https://www.taxtmi.com/caselaws?id=418821 The High Court dismissed the appeals concerning excise duty on Boora, Mishri, Batasha, and Makhana, emphasizing the absence of fraud or willful misstatement to warrant an extended period for duty collection. The court upheld exciseability but limited the duty collection period, clarifying the jurisdiction under Section 35L of the Central Excise Act did not cover limitation issues. The judgment focused on manufacturing activities, excise duty applicability, and the necessity of specific elements to extend the limitation period, ultimately ruling against the appellants due to the lack of requisite grounds for invoking extended limitation. en-us Fri, 18 Feb 2022 00:00:00 +0530 Fri, 25 Feb 2022 08:34:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418821 The High Court dismissed the appeals concerning excise duty on Boora, Mishri, Batasha, and Makhana, emphasizing the absence of fraud or willful misstatement to warrant an extended period for duty collection. The court upheld exciseability but limited the duty collection period, clarifying the jurisdiction under Section 35L of the Central Excise Act did not cover limitation issues. The judgment focused on manufacturing activities, excise duty applicability, and the necessity of specific elements to extend the limitation period, ultimately ruling against the appellants due to the lack of requisite grounds for invoking extended limitation. Case-Laws Central Excise Fri, 18 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418821