https://www.taxtmi.com/caselaws?id=115200 The Appellate Tribunal CESTAT, Kolkata ruled in favor of the appellant in a case concerning the conversion of sheets by cutting/slitting of HR/CR coils. The Tribunal held that this process amounts to manufacturing based on previous orders and interpretations, granting dispensation of duty and penalty until further orders. The judgment emphasized the binding nature of Board's Circulars on Revenue and highlighted the significance of legal interpretations in determining duty and penalty obligations. en-us Mon, 14 Feb 2005 00:00:00 +0530 Thu, 24 May 2012 16:18:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115200 The Appellate Tribunal CESTAT, Kolkata ruled in favor of the appellant in a case concerning the conversion of sheets by cutting/slitting of HR/CR coils. The Tribunal held that this process amounts to manufacturing based on previous orders and interpretations, granting dispensation of duty and penalty until further orders. The judgment emphasized the binding nature of Board's Circulars on Revenue and highlighted the significance of legal interpretations in determining duty and penalty obligations. Case-Laws Central Excise Mon, 14 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115200