https://www.taxtmi.com/caselaws?id=419364 The case involved a dispute over whether the conversion of Crude Sulphur into Sulphur Powder constitutes 'manufacture' under the Central Excise Act. The Tribunal remanded the case for further consideration, emphasizing the need for a thorough review of the manufacturing status. Additionally, the Tribunal ruled in favor of the appellant regarding the extended period of limitation issue, finding that the charges of fraud or suppression were not substantiated, and the duty demands confirmed beyond the normal period were time-barred. en-us Tue, 08 Mar 2022 00:00:00 +0530 Thu, 10 Mar 2022 08:17:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419364 The case involved a dispute over whether the conversion of Crude Sulphur into Sulphur Powder constitutes 'manufacture' under the Central Excise Act. The Tribunal remanded the case for further consideration, emphasizing the need for a thorough review of the manufacturing status. Additionally, the Tribunal ruled in favor of the appellant regarding the extended period of limitation issue, finding that the charges of fraud or suppression were not substantiated, and the duty demands confirmed beyond the normal period were time-barred. Case-Laws Central Excise Tue, 08 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419364