https://www.taxtmi.com/caselaws?id=410662 The Tribunal ruled in favor of the appellant, holding that the compression of carbon dioxide and filling it into cylinders did not amount to manufacture under Chapter Note 9 of the Central Excise Tariff Act, 1985. The appellant was found not liable for interest and penalties under the Central Excise Rules, 2002, as the process was deemed not to constitute manufacture. The appellant's entitlement to Small Scale Industry exemption was also upheld, as the activity did not meet the criteria for branding. Consequently, all fifteen appeals were allowed, and the demands, interest, and penalties imposed were set aside. en-us Wed, 04 Aug 2021 00:00:00 +0530 Fri, 06 Aug 2021 09:14:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410662 The Tribunal ruled in favor of the appellant, holding that the compression of carbon dioxide and filling it into cylinders did not amount to manufacture under Chapter Note 9 of the Central Excise Tariff Act, 1985. The appellant was found not liable for interest and penalties under the Central Excise Rules, 2002, as the process was deemed not to constitute manufacture. The appellant's entitlement to Small Scale Industry exemption was also upheld, as the activity did not meet the criteria for branding. Consequently, all fifteen appeals were allowed, and the demands, interest, and penalties imposed were set aside. Case-Laws Central Excise Wed, 04 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410662