https://www.taxtmi.com/caselaws?id=43998 Excise liability for cold rolled steel strips depended on proof that processing of hot rolled strips amounted to manufacture and produced a commercially distinct product. The Excise Authorities bore the burden of presenting evidence before the adjudicating authority on the process undertaken and the resulting product. Technical publications or standards not disclosed to the assessee or placed before the primary fact-finding authority could not cure evidentiary deficiencies at the appellate stage, where such material required adjudicatory testing. As manufacture was not proved on the record, the cold rolled strips were not liable to excise duty at the rate asserted. en-us Tue, 02 May 1995 00:00:00 +0530 Sat, 24 Jan 2015 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43998 Excise liability for cold rolled steel strips depended on proof that processing of hot rolled strips amounted to manufacture and produced a commercially distinct product. The Excise Authorities bore the burden of presenting evidence before the adjudicating authority on the process undertaken and the resulting product. Technical publications or standards not disclosed to the assessee or placed before the primary fact-finding authority could not cure evidentiary deficiencies at the appellate stage, where such material required adjudicatory testing. As manufacture was not proved on the record, the cold rolled strips were not liable to excise duty at the rate asserted. Case-Laws Central Excise Tue, 02 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43998