https://www.taxtmi.com/caselaws?id=95769 The Tribunal dismissed the Revenue's appeal against the Commissioner (Appeals)' decision to reverse duty demand and penalty on respondents for manufacturing wax washers without paying excise duty. The Tribunal held that the process of creating wax washers did not constitute manufacturing as it did not result in a new commercial commodity or a distinct change in the original material's character. It was determined that the wax washers were not dutiable products, and the demand was time-barred under the Central Excise Act. The appeal was ultimately dismissed, affirming the non-dutiable status of the wax washers and the time-barred nature of the demand. en-us Tue, 14 Nov 2000 00:00:00 +0530 Wed, 14 Dec 2011 17:58:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95769 The Tribunal dismissed the Revenue's appeal against the Commissioner (Appeals)' decision to reverse duty demand and penalty on respondents for manufacturing wax washers without paying excise duty. The Tribunal held that the process of creating wax washers did not constitute manufacturing as it did not result in a new commercial commodity or a distinct change in the original material's character. It was determined that the wax washers were not dutiable products, and the demand was time-barred under the Central Excise Act. The appeal was ultimately dismissed, affirming the non-dutiable status of the wax washers and the time-barred nature of the demand. Case-Laws Central Excise Tue, 14 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95769