https://www.taxtmi.com/caselaws?id=355139 The Tribunal affirmed the duty liability on the appellant's gas cutting activity, considering it as manufacturing attracting excise duty. The penalty imposed on the proprietor was reduced from Rs. 4 lakhs to Rs. 1 lakh due to the appellant's claimed uncertainty of the law, providing relief of Rs. 3 lakhs. The Tribunal upheld duty liability despite the appellant's arguments on compliance with removal terms and bonafide belief that the activity did not amount to manufacture. The appeal was partially allowed, granting the appellant relief in penalty reduction but sustaining duty liability. en-us Fri, 15 Dec 2017 00:00:00 +0530 Fri, 09 Feb 2018 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355139 The Tribunal affirmed the duty liability on the appellant's gas cutting activity, considering it as manufacturing attracting excise duty. The penalty imposed on the proprietor was reduced from Rs. 4 lakhs to Rs. 1 lakh due to the appellant's claimed uncertainty of the law, providing relief of Rs. 3 lakhs. The Tribunal upheld duty liability despite the appellant's arguments on compliance with removal terms and bonafide belief that the activity did not amount to manufacture. The appeal was partially allowed, granting the appellant relief in penalty reduction but sustaining duty liability. Case-Laws Central Excise Fri, 15 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355139