https://www.taxtmi.com/caselaws?id=117619 The Appellate Tribunal CESTAT, New Delhi, confirmed that cutting M.S. Plates amounts to manufacturing. The Tribunal upheld the duty imposition due to the activity falling under the definition of manufacturing. Additionally, the Tribunal dismissed the Revenue's appeal regarding small scale benefit exemption and penalties, ruling that the Appellant's clarification-seeking behavior did not indicate intent to evade duty, leading to the rejection of penalties. Both appeals were ultimately dismissed by the Tribunal. en-us Wed, 07 Dec 2005 00:00:00 +0530 Mon, 25 Jun 2012 14:01:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117619 The Appellate Tribunal CESTAT, New Delhi, confirmed that cutting M.S. Plates amounts to manufacturing. The Tribunal upheld the duty imposition due to the activity falling under the definition of manufacturing. Additionally, the Tribunal dismissed the Revenue's appeal regarding small scale benefit exemption and penalties, ruling that the Appellant's clarification-seeking behavior did not indicate intent to evade duty, leading to the rejection of penalties. Both appeals were ultimately dismissed by the Tribunal. Case-Laws Central Excise Wed, 07 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117619