https://www.taxtmi.com/caselaws?id=114864 The Tribunal held that the activities of M/s. Cool Desserts did not amount to manufacture under the Central Excise Act, as the end products were deemed to be essentially ice-cream in a different form. Consequently, the demand for duty and penalties was set aside. Regarding the price charged by M/s. Cool Desserts, it was determined that it should not be considered as cum-duty price since no duty was payable due to the non-manufacture finding. The Tribunal rejected the Revenue's appeal, emphasizing the normal wholesale price should exclude excise duty. en-us Mon, 10 Jan 2005 00:00:00 +0530 Mon, 21 May 2012 17:16:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114864 The Tribunal held that the activities of M/s. Cool Desserts did not amount to manufacture under the Central Excise Act, as the end products were deemed to be essentially ice-cream in a different form. Consequently, the demand for duty and penalties was set aside. Regarding the price charged by M/s. Cool Desserts, it was determined that it should not be considered as cum-duty price since no duty was payable due to the non-manufacture finding. The Tribunal rejected the Revenue's appeal, emphasizing the normal wholesale price should exclude excise duty. Case-Laws Central Excise Mon, 10 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114864