https://www.taxtmi.com/caselaws?id=762190 The Tribunal set aside the demand for excise duty against the appellant on the grounds of limitation, as the show cause notice was issued beyond the permissible period. The Tribunal found the issue of whether the appellant's activities constituted manufacture to be debatable, with conflicting judgments, and noted no malafide intent in the appellant's payment of service tax instead of excise duty. The appellant's consistent filing of ST-3 returns and lack of suppression of facts further supported the time-barred status of the demand. Consequently, the appeals were allowed without a conclusive determination on the manufacturing aspect, and penalties under Section 11 AC were not imposed. en-us Thu, 21 Nov 2024 00:00:00 +0530 Tue, 26 Nov 2024 19:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762190 The Tribunal set aside the demand for excise duty against the appellant on the grounds of limitation, as the show cause notice was issued beyond the permissible period. The Tribunal found the issue of whether the appellant's activities constituted manufacture to be debatable, with conflicting judgments, and noted no malafide intent in the appellant's payment of service tax instead of excise duty. The appellant's consistent filing of ST-3 returns and lack of suppression of facts further supported the time-barred status of the demand. Consequently, the appeals were allowed without a conclusive determination on the manufacturing aspect, and penalties under Section 11 AC were not imposed. Case-Laws Central Excise Thu, 21 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762190