https://www.taxtmi.com/caselaws?id=329063 The Court dismissed the Writ Petition challenging duty payable, interest, and penalty under the Central Excise Act for a hospitality company. The petitioner's claim for exemption based on clearances not exceeding the threshold limit was rejected due to discrepancies in duty payment for items like cakes, pastries, and ice creams. The Court held that cooking food constitutes 'manufacture,' differing from the petitioner's argument citing a Supreme Court decision. The petitioner was directed to appeal before the CESTAT, acknowledging the timely filing of the Writ Petition and excluding its period from the limitation calculation for the appeal. en-us Tue, 14 Jun 2016 00:00:00 +0530 Thu, 17 Nov 2016 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329063 The Court dismissed the Writ Petition challenging duty payable, interest, and penalty under the Central Excise Act for a hospitality company. The petitioner's claim for exemption based on clearances not exceeding the threshold limit was rejected due to discrepancies in duty payment for items like cakes, pastries, and ice creams. The Court held that cooking food constitutes 'manufacture,' differing from the petitioner's argument citing a Supreme Court decision. The petitioner was directed to appeal before the CESTAT, acknowledging the timely filing of the Writ Petition and excluding its period from the limitation calculation for the appeal. Case-Laws Central Excise Tue, 14 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329063