TMI Blog2002 (4) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... limestone by the appellants into limestone chips of desired sizes by screening amounts to manufacture. The appellants did not carry the matter before the excise authorities to the Tribunal, which would have been the appropriate place to decide whether the process employed by the appellants amounted to manufacture, but approached the High Court directly and the High Court came to the conclusion th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , upon the appellants taking the view that the appellants were under a bona fide belief that they were not liable to pay excise duty on limestone chips. It is submitted that the High Court should, therefore, have also struck down the demand of duty based on Section 11A. We have gone through the judgment of the High Court. We find that no such argument is recorded by the High Court or answered. If ..... X X X X Extracts X X X X X X X X Extracts X X X X
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