https://www.taxtmi.com/caselaws?id=361416 The Commissioner (A) held that the process undertaken by M/s. Air Master Equipments India Pvt. Ltd. amounted to manufacture, attracting Central Excise duty. However, the Bench ruled in favor of the appellants, stating that the activities performed did not result in the manufacture of distinct products as required by the Central Excise Act. Consequently, the appeal was allowed, and consequential relief was granted, with the waiver of penalty and interest not explicitly addressed in the final decision. Despite the absence of the appellant's counsel during the proceedings, the Bench proceeded with passing the orders due to the limited scope of issues and the relatively small amount involved in the case. en-us Tue, 29 May 2018 00:00:00 +0530 Fri, 22 Jun 2018 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361416 The Commissioner (A) held that the process undertaken by M/s. Air Master Equipments India Pvt. Ltd. amounted to manufacture, attracting Central Excise duty. However, the Bench ruled in favor of the appellants, stating that the activities performed did not result in the manufacture of distinct products as required by the Central Excise Act. Consequently, the appeal was allowed, and consequential relief was granted, with the waiver of penalty and interest not explicitly addressed in the final decision. Despite the absence of the appellant's counsel during the proceedings, the Bench proceeded with passing the orders due to the limited scope of issues and the relatively small amount involved in the case. Case-Laws Central Excise Tue, 29 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361416