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2018 (11) TMI 903 - AT - Central ExciseConfiscation - penalties - Process amounting to manufacture or not - manufacture of various types of paper tissues, paper hand towels, paper face tissues etc. by cutting and slitting jumbo rolls of paper - Held that:- Admittedly, during the relevant period, there was Supreme Court decision which held that cutting, slitting activities of jumbo rolls into smaller pieces does not amount to manufacture. The subsequent decision, which stands relied upon by the Tribunal in the assessees own case was passed on in 2015, whereas the seizure relates to July, 2014. While upholding that the seized and confiscated goods are required to be cleared on payment of duty, there is no justification for confiscation of the same or for imposition of penalty upon the appellant - appeal allowed.
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