https://www.taxtmi.com/caselaws?id=439773 The Tribunal remanded the case to the Commissioner for re-quantifying duty demand, considering CENVAT credit and cum-duty price benefits claimed by the Appellant. The penalties imposed were to be re-determined based on the re-quantified duty, with a directive for completion within three months. The decision focused on the interpretation of "manufacture" under the Central Excise Act, excise duty applicability, tax liability challenges, and entitlement to benefits like cum-duty price, emphasizing a comprehensive reassessment of duty and penalties for a fair evaluation of the Appellant's actions. en-us Wed, 28 Jun 2023 00:00:00 +0530 Mon, 03 Jul 2023 08:36:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439773 The Tribunal remanded the case to the Commissioner for re-quantifying duty demand, considering CENVAT credit and cum-duty price benefits claimed by the Appellant. The penalties imposed were to be re-determined based on the re-quantified duty, with a directive for completion within three months. The decision focused on the interpretation of "manufacture" under the Central Excise Act, excise duty applicability, tax liability challenges, and entitlement to benefits like cum-duty price, emphasizing a comprehensive reassessment of duty and penalties for a fair evaluation of the Appellant's actions. Case-Laws Central Excise Wed, 28 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439773