https://www.taxtmi.com/caselaws?id=246638 The Tribunal ruled in favor of the appellant, holding that the rejected sesame seeds and chhilka were not excisable goods subject to Central Excise duty. The processing activities undertaken did not amount to manufacturing under the Central Excise Act, as per legal provisions and precedents referenced in the case. The Tribunal set aside the duty demand and penalty imposed by the Joint Commissioner, allowing the appeal based on the finding that the rejected seeds and chhilka were not chargeable to excise duty. en-us Fri, 19 Oct 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:36:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246638 The Tribunal ruled in favor of the appellant, holding that the rejected sesame seeds and chhilka were not excisable goods subject to Central Excise duty. The processing activities undertaken did not amount to manufacturing under the Central Excise Act, as per legal provisions and precedents referenced in the case. The Tribunal set aside the duty demand and penalty imposed by the Joint Commissioner, allowing the appeal based on the finding that the rejected seeds and chhilka were not chargeable to excise duty. Case-Laws Central Excise Fri, 19 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246638