CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE REGIONAL BENCH - COURT NO. 1 Central Excise Appeal No. 20334 of 2017 [Arising out of Order-in-Original No. BLR-EXCUS-001-PRCOM-MVK-30 & 31-

16-17 dated 26.12.2016 passed by the Principal Commissioner of Central Excise, Bangalore - I]

M/s. Wilber Chemicals Plot No. 111, Sy. No. 27 & 32, Bandenallasandra Industrial Layout, Bommasandra, Jigani Link Road, Anekal Taluk Bangalore – 560 105 ……........Appellant(s)

VERSUS The Principal Commissioner of Central Excise, Bangalore - I Post Box No. 5400, C.R. Buildings Bangalore – 560 001 ..............Respondent(s)

APPEARANCE:

Mr. Akbar Basha, Chartered Accountant for the Appellant Mr. Rajashekar B.N.N., Superintendent (AR) for the Respondent CORAM:

Hon'ble Mr. P.A. Augustian, Member (Judicial)

Hon'ble Mr. Pullela Nageswara Rao, Member (Technical)

FINAL ORDER NO. 20600 / 2026 Date of Hearing: 29.10.2025 Date of Decision: 28.04.2026 PER: P.A. AUGUSTIAN The issue in the present appeal is whether the activity undertaken by the Appellant during the period from 20.02.2012 to 11.08.2015 amounts to manufacture and whether demand can be confirmed by invoking the extended period of limitation.

2. The bri