https://www.taxtmi.com/caselaws?id=336671 The Tribunal upheld the decision of the Commissioner of Central Excise, ruling that the doubling of yarn constitutes manufacture under Chapter 52 of the CETA 1985. The appellant was found liable for Central Excise duty and interest on yarn cleared after doubling. The penalties imposed under Section 11AC were upheld due to the appellant's failure to consider the relevant Chapter note. The Tribunal concluded that the appellant's arguments lacked merit, affirming the demand for duty liability, interest, and penalties, and ultimately rejecting the appeal. en-us Mon, 09 May 2016 00:00:00 +0530 Thu, 16 Feb 2017 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336671 The Tribunal upheld the decision of the Commissioner of Central Excise, ruling that the doubling of yarn constitutes manufacture under Chapter 52 of the CETA 1985. The appellant was found liable for Central Excise duty and interest on yarn cleared after doubling. The penalties imposed under Section 11AC were upheld due to the appellant's failure to consider the relevant Chapter note. The Tribunal concluded that the appellant's arguments lacked merit, affirming the demand for duty liability, interest, and penalties, and ultimately rejecting the appeal. Case-Laws Central Excise Mon, 09 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336671