https://www.taxtmi.com/caselaws?id=173651 The High Court of Bombay rejected the appeal regarding levying duties under Section 11D of the Central Excise Act. The Tribunal ruled that for Section 11D to apply, there must be a sale, which was not proven in this case. The appellant's argument about increased value of goods due to processing was not considered as it was not raised before the Tribunal. The appeal was rejected as no new legal questions arose. en-us Thu, 10 Jul 2008 00:00:00 +0530 Sat, 19 Sep 2015 12:01:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173651 The High Court of Bombay rejected the appeal regarding levying duties under Section 11D of the Central Excise Act. The Tribunal ruled that for Section 11D to apply, there must be a sale, which was not proven in this case. The appellant's argument about increased value of goods due to processing was not considered as it was not raised before the Tribunal. The appeal was rejected as no new legal questions arose. Case-Laws Central Excise Thu, 10 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173651