https://www.taxtmi.com/caselaws?id=258400 The Tribunal upheld that the appellant's activities constituted 'manufacture' under section 2(f)(iii) of the Central Excise Act, 1944, making the goods liable to duty. The plea for cross-examination was denied, and the appellant's request for financial hardship was considered but did not exempt them from making a predeposit. The Tribunal directed the appellant to deposit Rs. 2,00,00,000 in two installments to protect the revenue's interest. en-us Thu, 12 Mar 2015 00:00:00 +0530 Wed, 08 Apr 2015 09:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258400 The Tribunal upheld that the appellant's activities constituted 'manufacture' under section 2(f)(iii) of the Central Excise Act, 1944, making the goods liable to duty. The plea for cross-examination was denied, and the appellant's request for financial hardship was considered but did not exempt them from making a predeposit. The Tribunal directed the appellant to deposit Rs. 2,00,00,000 in two installments to protect the revenue's interest. Case-Laws Central Excise Thu, 12 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258400