2015 (2) TMI 182

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..... njay Jain, DR, for the Respondent. ORDER On the previous occasion we have heard the matter in length and we directed the appellant to produce the sample of raw material as well as finished goods. Those goods are exhibited today for examination by the Bench as well as Revenue. 2. By an apparent look, the raw material suggests that without undertaking processing thereof no finished goods can .....

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..... as succeeded bringing out its case in view of the above stated peculiar features noticed physically when presented before the Bench. For the above established fact, the activity carried out by the appellant amounts to manufacture which gave rise to the finished goods which was liable to excise duty. Accordingly, duty shall be payable at appropriate rate prevailing at the relevant period and intere .....

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