https://www.taxtmi.com/caselaws?id=40722 Excise duty arises only when manufacture produces a new and distinct article with a separate name, character or use; a mere change in raw material is insufficient. Classification findings by excise authorities are ordinarily factual, but writ interference is justified where the conclusion is perverse, based on no evidence, or rests on irrelevant material. On the record, the finding that confectionery scrap remained boiled sweets and was liable as confectionery was unsupported by evidence, so the appellate order was quashed and the matter remitted for fresh hearing and determination. The limitation issue in the demand notices was left open for reconsideration before the authority. en-us Fri, 08 Aug 1975 00:00:00 +0530 Thu, 13 May 2010 18:24:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40722 Excise duty arises only when manufacture produces a new and distinct article with a separate name, character or use; a mere change in raw material is insufficient. Classification findings by excise authorities are ordinarily factual, but writ interference is justified where the conclusion is perverse, based on no evidence, or rests on irrelevant material. On the record, the finding that confectionery scrap remained boiled sweets and was liable as confectionery was unsupported by evidence, so the appellate order was quashed and the matter remitted for fresh hearing and determination. The limitation issue in the demand notices was left open for reconsideration before the authority. Case-Laws Central Excise Fri, 08 Aug 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40722