https://www.taxtmi.com/caselaws?id=78506 The Tribunal held that the activity of padding applying starch and inorganic mineral matters did not amount to manufacture, leading to the dismissal of the Revenue's appeal and the allowance of the assessee's appeal. The Tribunal emphasized that the fabrics did not undergo a change in character constituting manufacture, resulting in the dropping of duty liability, redemption fine, interest, and penalty on the assessee. Additionally, the Tribunal upheld the decision that the assessee was eligible for exemption under Notification No. 3/2001-C.E. for the seized goods, rejecting the Revenue's argument to the contrary. en-us Wed, 21 Apr 2010 00:00:00 +0530 Tue, 23 Nov 2010 11:30:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78506 The Tribunal held that the activity of padding applying starch and inorganic mineral matters did not amount to manufacture, leading to the dismissal of the Revenue's appeal and the allowance of the assessee's appeal. The Tribunal emphasized that the fabrics did not undergo a change in character constituting manufacture, resulting in the dropping of duty liability, redemption fine, interest, and penalty on the assessee. Additionally, the Tribunal upheld the decision that the assessee was eligible for exemption under Notification No. 3/2001-C.E. for the seized goods, rejecting the Revenue's argument to the contrary. Case-Laws Central Excise Wed, 21 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78506