https://www.taxtmi.com/caselaws?id=101238 The Tribunal allowed all three appeals, remanding the matter to the Adjudicating Authority to determine whether the cold-rolling process constituted manufacture and if any duty was payable. It was directed that if duty was found payable, the duty already paid by the appellants should be adjusted accordingly. The Tribunal held that no penalty should be imposed on the appellants, considering the legal precedents and the absence of factual suppression. en-us Fri, 15 Feb 2002 00:00:00 +0530 Thu, 09 Feb 2012 11:01:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101238 The Tribunal allowed all three appeals, remanding the matter to the Adjudicating Authority to determine whether the cold-rolling process constituted manufacture and if any duty was payable. It was directed that if duty was found payable, the duty already paid by the appellants should be adjusted accordingly. The Tribunal held that no penalty should be imposed on the appellants, considering the legal precedents and the absence of factual suppression. Case-Laws Central Excise Fri, 15 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101238