https://www.taxtmi.com/caselaws?id=335495 The Tribunal allowed the appeal, setting aside the order confirming a demand, interest, and penalty under the Central Excise Act. It held that pressmud, similar to Bagasse, did not meet the criteria for manufacture under the Act, thus exempting the appellant from duty liability and penalties. The Tribunal emphasized that for a process to constitute manufacture under the Act, it must align with the specified definitions and tariff schedules, which was lacking in this case regarding Bagasse. en-us Mon, 04 Jul 2016 00:00:00 +0530 Sat, 03 Dec 2016 08:13:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335495 The Tribunal allowed the appeal, setting aside the order confirming a demand, interest, and penalty under the Central Excise Act. It held that pressmud, similar to Bagasse, did not meet the criteria for manufacture under the Act, thus exempting the appellant from duty liability and penalties. The Tribunal emphasized that for a process to constitute manufacture under the Act, it must align with the specified definitions and tariff schedules, which was lacking in this case regarding Bagasse. Case-Laws Central Excise Mon, 04 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335495