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2011 (5) TMI 768 - CESTAT, AHMEDABADManufacture - penalty on the finding that the activities undertaken by the appellant such as cutting, bending, punching on duty paid articles, plates or channels amount to manufacture - time bar - During the relevant period, various decisions of the Tribunal were to the effect that such activity of cutting, bending, and punching duty paid articles, plates or channels does not amount to manufacture – Held that:- demand raised beyond the period of limitation, by invoking extended period, is barred, irrespective of the fact as to whether the appellants themselves have undertaken the said activity or not, no justification for imposition of penalty on the appellant, order is set aside and the appeal is allowed
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