https://www.taxtmi.com/caselaws?id=41015 A continuous manufacturing process converting aluminium sheets into aluminium measures did not bring into existence commercially distinct intermediate circles, because the circles were not removed as a separate stage and were not marketed as such. Since the sheets had already suffered duty under Tariff Item 27(b), the intermediate product was not treated as liable to separate excise treatment. On that basis, the revisional authority accepted the assessee's contention and dropped the revisional proceedings under section 36(2) of the Central Excises and Salt Act, 1944. en-us Tue, 06 Jan 1981 00:00:00 +0530 Wed, 19 May 2010 17:39:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41015 A continuous manufacturing process converting aluminium sheets into aluminium measures did not bring into existence commercially distinct intermediate circles, because the circles were not removed as a separate stage and were not marketed as such. Since the sheets had already suffered duty under Tariff Item 27(b), the intermediate product was not treated as liable to separate excise treatment. On that basis, the revisional authority accepted the assessee's contention and dropped the revisional proceedings under section 36(2) of the Central Excises and Salt Act, 1944. Case-Laws Central Excise Tue, 06 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41015