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M/s A.R.S & Co Versus Commr. of Central Excise, Trichy

2015 (10) TMI 354 - SUPREME COURT

Duty demand - Manufacturing activity - Held that:- the process of cutting betel nuts into small pieces and addition of essential/non-essential oils, menthol, sweetening agent etc. did not result in a new and distinct product having a different charac .....

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4) TMI 356 - SUPREME COURT] as well as 'Servo Med Industries Pvt. Ltd. v. CCE, Mumbai' [2015 (5) TMI 292 - SUPREME COURT] - appeal is squarely covered in favour of the assessee - Decided in favour of assessee. - Civil Appeal No. 4766 of 2006, Civil A .....

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itya Bhattacharya, Adv., Mr. Hemant Bajaj, Adv., Mr. Anandh K., Adv. For the Respondent : Mr. A. K. Panda, Sr. Adv., Mr. Arijit Prasad, Adv., Mr. Subhas C. Acharya, Adv., Mr. Nischal Kr. Neeraj, Adv., Mr. B. Krishna Prasad, Adv. ORDER Going through t .....

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