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    <title>2023 (7) TMI 299 - CESTAT KOLKATA</title>
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    <description>The Tribunal ruled in favor of the appellant on all issues. It found a violation of principles of natural justice in the order passed without considering submissions. The activities undertaken by the appellant were not considered as manufacturing based on legal interpretations. The Tribunal also held that the extended period of limitation was inapplicable due to the appellant&#039;s registration and filing history. Consequently, the impugned order was set aside, and the appeal was allowed with consequential relief, if any, on 04.07.2023.</description>
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      <description>The Tribunal ruled in favor of the appellant on all issues. It found a violation of principles of natural justice in the order passed without considering submissions. The activities undertaken by the appellant were not considered as manufacturing based on legal interpretations. The Tribunal also held that the extended period of limitation was inapplicable due to the appellant&#039;s registration and filing history. Consequently, the impugned order was set aside, and the appeal was allowed with consequential relief, if any, on 04.07.2023.</description>
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