https://www.taxtmi.com/caselaws?id=215139 Mixing denaturant with impure spirit inside the factory premises, even in the buyer's tanker, was treated as manufacture because the process took place within the factory precincts, produced a distinct excisable product, and occurred under excise supervision; the duty demand and denial of small scale exemption were therefore sustained. Penalties for suppression and misdeclaration were not sustained because the facts did not show a deliberate intent to evade duty, and where two views were possible the absence of fraud, wilful misstatement or suppression was accepted; the penalties were cancelled. en-us Mon, 30 Jan 2012 00:00:00 +0530 Tue, 09 Oct 2012 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215139 Mixing denaturant with impure spirit inside the factory premises, even in the buyer's tanker, was treated as manufacture because the process took place within the factory precincts, produced a distinct excisable product, and occurred under excise supervision; the duty demand and denial of small scale exemption were therefore sustained. Penalties for suppression and misdeclaration were not sustained because the facts did not show a deliberate intent to evade duty, and where two views were possible the absence of fraud, wilful misstatement or suppression was accepted; the penalties were cancelled. Case-Laws Central Excise Mon, 30 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215139