https://www.taxtmi.com/caselaws?id=242251 The appeal filed by the Revenue against the Commissioner (Appeals) order, which partially allowed the respondent's appeal regarding the manufacturing process of dry steel bars and the availing of concessional duty rates, was dismissed. The issue centered around whether the respondent's processes constituted manufacturing, leading to demands for duty recovery and penalties. The judgment emphasized the significance of regulatory amendments and clarifications in excise duty matters, citing a Supreme Court judgment and a Board circular to support the decision. en-us Thu, 21 Nov 2013 00:00:00 +0530 Fri, 10 Jan 2014 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242251 The appeal filed by the Revenue against the Commissioner (Appeals) order, which partially allowed the respondent's appeal regarding the manufacturing process of dry steel bars and the availing of concessional duty rates, was dismissed. The issue centered around whether the respondent's processes constituted manufacturing, leading to demands for duty recovery and penalties. The judgment emphasized the significance of regulatory amendments and clarifications in excise duty matters, citing a Supreme Court judgment and a Board circular to support the decision. Case-Laws Central Excise Thu, 21 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242251