https://www.taxtmi.com/caselaws?id=43916 Crushing limestone lumps into limestone chips was held to amount to manufacture because the process produced a distinct commercial commodity with a different name, character and use, so the excise duty demand on the chips was sustained. Penalties for non-payment of duty were quashed because penalty under excise law is quasi-criminal, the assessee acted under a bona fide belief amid conflicting legal views, and the record did not show deliberate evasion or contumacious conduct. en-us Thu, 03 Mar 1994 00:00:00 +0530 Mon, 21 Jun 2010 18:32:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43916 Crushing limestone lumps into limestone chips was held to amount to manufacture because the process produced a distinct commercial commodity with a different name, character and use, so the excise duty demand on the chips was sustained. Penalties for non-payment of duty were quashed because penalty under excise law is quasi-criminal, the assessee acted under a bona fide belief amid conflicting legal views, and the record did not show deliberate evasion or contumacious conduct. Case-Laws Central Excise Thu, 03 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43916