https://www.taxtmi.com/caselaws?id=212148 Metallising, lacquering and laminating duty-paid polyester film do not amount to manufacture, as earlier decisions had already held the process to be non-manufacturing. Once the activity is outside the scope of manufacture, the foundation for duty demand falls away and interest and penalty cannot survive. Filing a classification list or paying duty under protest does not create liability where none exists in law. Decisions relied upon to support the contrary view were distinguished as not constituting a final binding determination on the same issue. The duty demand, interest and penalty were therefore unsustainable. en-us Tue, 19 Apr 2011 00:00:00 +0530 Wed, 28 Mar 2012 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212148 Metallising, lacquering and laminating duty-paid polyester film do not amount to manufacture, as earlier decisions had already held the process to be non-manufacturing. Once the activity is outside the scope of manufacture, the foundation for duty demand falls away and interest and penalty cannot survive. Filing a classification list or paying duty under protest does not create liability where none exists in law. Decisions relied upon to support the contrary view were distinguished as not constituting a final binding determination on the same issue. The duty demand, interest and penalty were therefore unsustainable. Case-Laws Central Excise Tue, 19 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212148