2000 (3) TMI 789 - AT - Central Excise

Summary

The appellant purified chemicals which the department later claimed amounted to manufacture. The appellant argued that the purification did not amount to manufacture and that the demand was barred by limitation. The Tribunal found that the purified chemicals were a different product and upheld the appellant's claim. The notice invoking the extended period of limitation was deemed faulty. The appeal was allowed, and the impugned order was set aside.