https://www.taxtmi.com/highlights?id=30328 Admittedly, excise duty is leviable on goods manufactured and if there is no manufacturing activity involved, as held by the lower authorities, for the purpose of denying the benefit of exemption notification, how the excise duty can be confirmed by applying the full rate of the same value of activity. Even as per the Revenue there is no manufacture and if that be so, no excise duty demand can stay. - AT en-us Fri, 15 Jul 2016 23:12:45 +0530 Fri, 15 Jul 2016 23:12:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=30328 Admittedly, excise duty is leviable on goods manufactured and if there is no manufacturing activity involved, as held by the lower authorities, for the purpose of denying the benefit of exemption notification, how the excise duty can be confirmed by applying the full rate of the same value of activity. Even as per the Revenue there is no manufacture and if that be so, no excise duty demand can stay. - AT Highlights Central Excise Fri, 15 Jul 2016 23:12:45 +0530 https://www.taxtmi.com/highlights?id=30328