https://www.taxtmi.com/caselaws?id=443939 The Tribunal held that fitting lenses into frames to create spectacles does not amount to manufacture under the Central Excise Act. The demand for Central Excise Duty was deemed time-barred as the extended period of limitation could not be invoked. Additionally, the penalty imposed on Ms. Susila Girisan was found unjustified. Consequently, the impugned order was set aside, and the appeals were allowed with consequential reliefs. en-us Wed, 04 Oct 2023 00:00:00 +0530 Fri, 06 Oct 2023 08:15:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443939 The Tribunal held that fitting lenses into frames to create spectacles does not amount to manufacture under the Central Excise Act. The demand for Central Excise Duty was deemed time-barred as the extended period of limitation could not be invoked. Additionally, the penalty imposed on Ms. Susila Girisan was found unjustified. Consequently, the impugned order was set aside, and the appeals were allowed with consequential reliefs. Case-Laws Central Excise Wed, 04 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443939