https://www.taxtmi.com/caselaws?id=87859 The Appellate Tribunal allowed the appeal, setting aside the Order-in-Original that confirmed the confiscation of copper strips, duty demand, and penalty. The Tribunal held that the processes undertaken by the appellants did not amount to manufacturing as per the Central Excises and Salt Act. Citing relevant case law, including a Supreme Court decision and Tribunal cases, it was established that the processes did not result in the creation of a new commodity. The Tribunal also noted that the appellants had filed a declaration in 1984, and the show cause notice was issued in 1987, indicating no suppression of facts. Consequently, the appeal was allowed with any consequential relief as per law. en-us Wed, 26 Nov 1997 00:00:00 +0530 Tue, 13 Sep 2011 13:34:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87859 The Appellate Tribunal allowed the appeal, setting aside the Order-in-Original that confirmed the confiscation of copper strips, duty demand, and penalty. The Tribunal held that the processes undertaken by the appellants did not amount to manufacturing as per the Central Excises and Salt Act. Citing relevant case law, including a Supreme Court decision and Tribunal cases, it was established that the processes did not result in the creation of a new commodity. The Tribunal also noted that the appellants had filed a declaration in 1984, and the show cause notice was issued in 1987, indicating no suppression of facts. Consequently, the appeal was allowed with any consequential relief as per law. Case-Laws Central Excise Wed, 26 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87859