https://www.taxtmi.com/caselaws?id=440675 The Central Excise Appeal challenged the duty recovery demand imposed on a gas cutting Company in 2001, confirmed in 2009. The Appellate Tribunal found duty payable on profile cut plates but reduced the penalty. The Appellant argued the demand was time-barred beyond the six-month period and believed gas cutting did not constitute manufacture. Citing relevant case laws, the Appellant's belief was supported by the Supreme Court judgment in Sanjay Industrial Corporation. The Court held the demand was barred by limitation, as no evidence of suppression was found. The Appeal was allowed, quashing the orders. en-us Fri, 21 Jul 2023 00:00:00 +0530 Tue, 25 Jul 2023 08:11:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440675 The Central Excise Appeal challenged the duty recovery demand imposed on a gas cutting Company in 2001, confirmed in 2009. The Appellate Tribunal found duty payable on profile cut plates but reduced the penalty. The Appellant argued the demand was time-barred beyond the six-month period and believed gas cutting did not constitute manufacture. Citing relevant case laws, the Appellant's belief was supported by the Supreme Court judgment in Sanjay Industrial Corporation. The Court held the demand was barred by limitation, as no evidence of suppression was found. The Appeal was allowed, quashing the orders. Case-Laws Central Excise Fri, 21 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440675