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2018 (5) TMI 196 - CESTAT CHANDIGARHManufacture - assessee was engaged in the activity of manufacturing steel tabular poles and located in the state of Jammu & Kashmir paying duty on their activity - Revenue entertained the view that the activity undertaken by the assessee does not amount to manufacture - demand of interest and penalty - Held that: - as Registration Certificate itself was cancelled by the Revenue themselves holding that the activity does not amounts to manufacture. Therefore, the assessee was debarred to collect the duty from their perspective buyers, as the appellant was de-barred to collect duty, in that circumstances, interest cannot be demanded from the appellant as the Revenue itself is entertained their view till today that the activity does not amount to manufacture by keeping the appeal pending before this Tribunal on the issue that the activity does not amount to manufacturing. As the revenue entertained two views and revenue is also have not taken a clear stand on the issue. In that circumstances, penalty on the assessee is not imposable. Appeal dismissed - decided against Revenue.
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