https://www.taxtmi.com/caselaws?id=183004 The Tribunal allowed the COD application for a delayed appeal due to administrative difficulty. Regarding liability for duty on exempted products, the Tribunal sided with the respondent, stating that the emergence of iron ore fines did not constitute a manufacturing activity, thus exempting them from paying the 10% duty. The Tribunal upheld the Commissioner (Appeals) decision based on existing precedents, rejecting the Revenue's appeal as they failed to provide grounds to challenge prior decisions. en-us Tue, 18 Nov 2014 00:00:00 +0530 Thu, 26 May 2016 08:41:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183004 The Tribunal allowed the COD application for a delayed appeal due to administrative difficulty. Regarding liability for duty on exempted products, the Tribunal sided with the respondent, stating that the emergence of iron ore fines did not constitute a manufacturing activity, thus exempting them from paying the 10% duty. The Tribunal upheld the Commissioner (Appeals) decision based on existing precedents, rejecting the Revenue's appeal as they failed to provide grounds to challenge prior decisions. Case-Laws Central Excise Tue, 18 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183004