https://www.taxtmi.com/caselaws?id=98046 The Tribunal ruled in favor of the appellants, determining that "ravali" was not subject to central excise duty as it did not result in a new marketable commodity. However, the Tribunal found that the process of converting "ravali" into "pittal pat" constituted manufacturing, making "pittal pat" liable for central excise duty. The case was remanded for the accurate quantification of duty on "pittal pat" based on specific invoice descriptions and potential penalty considerations. en-us Tue, 11 May 1999 00:00:00 +0530 Thu, 19 Jan 2012 10:28:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98046 The Tribunal ruled in favor of the appellants, determining that "ravali" was not subject to central excise duty as it did not result in a new marketable commodity. However, the Tribunal found that the process of converting "ravali" into "pittal pat" constituted manufacturing, making "pittal pat" liable for central excise duty. The case was remanded for the accurate quantification of duty on "pittal pat" based on specific invoice descriptions and potential penalty considerations. Case-Laws Central Excise Tue, 11 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98046