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2024 (3) TMI 793 - CESTAT CHENNAIProcess amounting to manufacture - unauthorised manufacture and removal of pressure tanks meant for the storage and transportation of carbon dioxide - time limitation - HELD THAT:- It can be seen that the Tribunal in SOUTH INDIA CARBONIC GAS INDUSTRIES VERSUS COLLR. OF C. EXCISE, MADURAI [1993 (6) TMI 177 - CEGAT, , MADRAS] had set aside the demand in respect of pressured vessels for the disputed period on the ground of limitation - the Tribunal had held that there is no suppression of facts with intent to evade payment of duty on the part of the appellant and set aside the demand on the ground of limitation. The matter was remanded to the Adjudicating Authority only for reconsidering the issue as to whether the activity carried out by the appellant in the nature of providing insulation to the pressured vessels would amount to manufacture or not. The Department had not filed any appeal against such order. The same has attained finality. The demand having been set aside by the Tribunal on the ground of limitation, as per SOUTH INDIA CARBONIC GAS INDUSTRIES, the demand confirmed by impugned order requires to be set aside. The impugned order is set aside to the extent of confirming the demand and the penalties imposed without interfering with the findings or discussions in the impugned order as to issue of manufacture - appeal allowed.
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