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2016 (6) TMI 1276 - CESTAT ALLAHABADManufacture - whether converting of Canvas roll into :- (A) the Canvas Frame, (B) Canvas Board, (C) Canvas Pad, amounts to manufacture and liable to excise duty? Held that: - by the processes adopted by the appellant, no transformation to new product or new article takes place - Hon’ble Supreme Court in the case of J.G. Glass [1997 (12) TMI 110 - SUPREME COURT OF INDIA], held that the process of cutting/pasting undertaken by the appellant does not amount to manufacture. The demand raised by the Revenue is held otherwise also barred by limitation as Revenue were fully aware of the existence of the appellant’s unit and its activities. Penalty u/r 26 - Held that: - no mala fide can be attributed to Sh. Shirish Jain-appellant, the Director of the appellant company and Sh. B.K. Sharma-appellant, President (Tech.) of the company (appellant-TCPL) and therefore penalty against them under Rule 26 is also set aside. Appeal allowed - decided in favor of appellant.
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