https://www.taxtmi.com/caselaws?id=43026 The Court found the excise duty order for manufacturing "Hot Mix Asphalt" without necessary licenses unsustainable. It ruled in favor of the petitioners, a road construction partnership firm, stating that the asphalt mix used for captive consumption in road construction activities was not subject to excise duty. The Court questioned the Collector's authority to impose duty contrary to a previous decision and determined that the process did not constitute manufacturing under the Central Excise Act. Consequently, the Court quashed the order, relieving the petitioners from the duty liability without costs awarded. en-us Tue, 30 Jul 1991 00:00:00 +0530 Tue, 15 Jun 2010 16:57:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43026 The Court found the excise duty order for manufacturing "Hot Mix Asphalt" without necessary licenses unsustainable. It ruled in favor of the petitioners, a road construction partnership firm, stating that the asphalt mix used for captive consumption in road construction activities was not subject to excise duty. The Court questioned the Collector's authority to impose duty contrary to a previous decision and determined that the process did not constitute manufacturing under the Central Excise Act. Consequently, the Court quashed the order, relieving the petitioners from the duty liability without costs awarded. Case-Laws Central Excise Tue, 30 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43026