Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachment...
Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
Whether roasting plain Rava/Suji constitutes ''manufacture'' was decided by applying the change-in-character, use or marketability test and HSN explanatory notes; the tribunal concluded that single or double roasting only reduces moisture and does not alter the product's character, use or marketability, so no new commodity arises. Consequently the process does not fall within the definition of manufacture under central excise law, and roasted Rava/Suji is not leviable to excise duty. The impugned order was set aside and the appeals allowed with consequential relief.
Whether roasting plain Rava/Suji constitutes ''manufacture'' was decided by applying the change-in-character, use or marketability test and HSN explanatory notes; the tribunal concluded that single or double roasting only reduces moisture and does not alter the product's character, use or marketability, so no new commodity arises. Consequently the process does not fall within the definition of manufacture under central excise law, and roasted Rava/Suji is not leviable to excise duty. The impugned order was set aside and the appeals allowed with consequential relief.
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