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2016 (7) TMI 634 - AT - Central ExciseManufacture - eligibility of notification Notification no. 23/2003-CE dated 31.02.2003 - concessional rate of duty - both the authorities have held that the activity of the appellant does not amount to manufacture - duty of excise demand - Held that:- Though the ld. Advocate for the appellant have contested that the activity adopted by them amounts to manufacture in terms of the law declared by the Tribunal in the case of Unitech International Ltd. Vs. UOI (2012 (10) TMI 499 - CESTAT, AHMEDABAD ), but we are of the view that if even if as per the stand adopted by the Revenue, as regards the activity not amounting to manufacture is accepted by us, we really fail to understand as to how the duty of excise can be confirmed against the appellant. Admittedly, excise duty is leviable on goods manufactured and if there is no manufacturing activity involved, as held by the lower authorities, for the purpose of denying the benefit of exemption notification, how the excise duty can be confirmed by applying the full rate of the same value of activity. Even as per the Revenue there is no manufacture and if that be so, no excise duty demand can stay.
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