https://www.taxtmi.com/caselaws?id=51853 The Tribunal ruled in favor of the appellants, finding that the manufacturing of explosives in a mobile van at a mine site did not constitute manufacture. The benefit of exemption notifications No. 63/95-C.E. and No. 182/87-C.E. applied, relieving the assessees of duty liability. The demand for duty was also barred by limitation due to lack of specific averments of suppression in the show cause notice and the issuance of a previous notice for a later period. The appeal was allowed based on these grounds. en-us Tue, 11 Mar 2003 00:00:00 +0530 Tue, 28 Sep 2010 18:30:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51853 The Tribunal ruled in favor of the appellants, finding that the manufacturing of explosives in a mobile van at a mine site did not constitute manufacture. The benefit of exemption notifications No. 63/95-C.E. and No. 182/87-C.E. applied, relieving the assessees of duty liability. The demand for duty was also barred by limitation due to lack of specific averments of suppression in the show cause notice and the issuance of a previous notice for a later period. The appeal was allowed based on these grounds. Case-Laws Central Excise Tue, 11 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51853