https://www.taxtmi.com/caselaws?id=74502 Where the existence of excise liability is disputed, the appellate authority may examine excisability even if the point was not expressly decided by the lower authority, because that issue is integral to the exemption claim. Sawing rough marble blocks into rough marble slabs was treated as not amounting to manufacture attracting central excise duty, following prior Tribunal and Supreme Court authority, and therefore the activity did not justify denial of exemption under Notification No. 105/80 dated 19-6-1980. The appellate order granting relief to the assessee was upheld and the revenue appeal failed. en-us Tue, 06 Oct 1987 00:00:00 +0530 Thu, 09 Jun 2011 12:38:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74502 Where the existence of excise liability is disputed, the appellate authority may examine excisability even if the point was not expressly decided by the lower authority, because that issue is integral to the exemption claim. Sawing rough marble blocks into rough marble slabs was treated as not amounting to manufacture attracting central excise duty, following prior Tribunal and Supreme Court authority, and therefore the activity did not justify denial of exemption under Notification No. 105/80 dated 19-6-1980. The appellate order granting relief to the assessee was upheld and the revenue appeal failed. Case-Laws Central Excise Tue, 06 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74502