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of <h1>CEGAT rules crushing gypsum not manufacturing, appellants eligible for notification benefit</h1> <h3>BIRLA CORPN. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, RAIPUR</h3> BIRLA CORPN. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, RAIPUR - 2002 (146) E.L.T. 156 (Tri. - Del.) The Appellate Tribunal CEGAT, New Delhi overturned the order-in-original passed by the Commissioner of Customs and Central Excise. The Tribunal found that the crushing of gypsum does not amount to manufacture and the appellants are entitled to the benefit of a notification. The Tribunal ruled that the demand for duty was not sustainable as the order approving the classification list was not reviewed by the Revenue authorities. The penalty imposed on the appellants was set aside, and the appeal was allowed.
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