Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 560 - AT - Central ExciseManufacture - carrying out of gas cutting - whether the process amounts to manufacture? - Held that: - In the case of Sanjay Industrial Corpn. [2015 (3) TMI 592 - SUPREME COURT] also on merit it was held that the activity amounts to manufacture - the activity of the appellant, i.e. process of profile cutting from M.S. Plates, attracts excise duty. Penalty - Held that: - penalty appears on higher side - penalty reduced to ₹ 1 lakh. Appeal allowed in part.
|