https://www.taxtmi.com/caselaws?id=78093 Processing of imported cosmetics was treated as sufficient for exemption under the relevant customs and central excise notifications, even though the activities were not required to satisfy the technical test of manufacture under Section 2(f) if the notified conditions were otherwise met. Where the adjudication proceeded beyond the basis of the show-cause notice and no manufacture was found, the duty and interest demand could not be sustained. Penalty under Rule 173Q read with Section 11AC also failed because the underlying duty demand was not maintainable and the requisite penal ingredients were not established. The assessee's relief was upheld and the tax appeals were dismissed. en-us Thu, 21 Jan 2010 00:00:00 +0530 Sat, 30 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78093 Processing of imported cosmetics was treated as sufficient for exemption under the relevant customs and central excise notifications, even though the activities were not required to satisfy the technical test of manufacture under Section 2(f) if the notified conditions were otherwise met. Where the adjudication proceeded beyond the basis of the show-cause notice and no manufacture was found, the duty and interest demand could not be sustained. Penalty under Rule 173Q read with Section 11AC also failed because the underlying duty demand was not maintainable and the requisite penal ingredients were not established. The assessee's relief was upheld and the tax appeals were dismissed. Case-Laws Central Excise Thu, 21 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78093