https://www.taxtmi.com/caselaws?id=114515 The tribunal upheld the duty demand and penalty of over Rs. 20 lakhs imposed on the appellant for manufacturing aluminium without discharging Central Excise duty. It determined that the process of converting scrap into new aluminium metal constituted manufacturing, rejecting the appellant's arguments. The valuation of goods was adjusted to Rs. 70/- per kg instead of Rs. 75/- per kg, and the classification of goods manufactured was not accepted as the appellant failed to prove the existence of two distinct products. The penalty was reduced to Rs. 5 lakhs, and the appeal was allowed on specified grounds. en-us Thu, 30 Sep 2004 00:00:00 +0530 Wed, 16 May 2012 13:19:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114515 The tribunal upheld the duty demand and penalty of over Rs. 20 lakhs imposed on the appellant for manufacturing aluminium without discharging Central Excise duty. It determined that the process of converting scrap into new aluminium metal constituted manufacturing, rejecting the appellant's arguments. The valuation of goods was adjusted to Rs. 70/- per kg instead of Rs. 75/- per kg, and the classification of goods manufactured was not accepted as the appellant failed to prove the existence of two distinct products. The penalty was reduced to Rs. 5 lakhs, and the appeal was allowed on specified grounds. Case-Laws Central Excise Thu, 30 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114515