https://www.taxtmi.com/caselaws?id=90118 The Tribunal ruled in favor of the appellants, rejecting the duty demands and penalties imposed. The decision highlighted the legal distinctions in manufacturing processes, emphasizing that power usage for inputs does not equate to manufacturing finished products. The Tribunal also emphasized the applicability of specific Notifications and the lack of duty evasion by the appellants, ultimately allowing the stay petition unconditionally due to the absence of sustainable grounds for the duty demands and penalties. en-us Thu, 11 Jun 1998 00:00:00 +0530 Mon, 03 Oct 2011 15:31:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90118 The Tribunal ruled in favor of the appellants, rejecting the duty demands and penalties imposed. The decision highlighted the legal distinctions in manufacturing processes, emphasizing that power usage for inputs does not equate to manufacturing finished products. The Tribunal also emphasized the applicability of specific Notifications and the lack of duty evasion by the appellants, ultimately allowing the stay petition unconditionally due to the absence of sustainable grounds for the duty demands and penalties. Case-Laws Central Excise Thu, 11 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90118