https://www.taxtmi.com/caselaws?id=44065 The Central Excise Tribunal overturned the Additional Collector's decision, ruling that the process of straightening and cutting stainless steel wire into filler wire did not amount to manufacture under the Central Excises and Salt Act. As no new product emerged, the stainless steel wire retained its original nature, exempting it from excise duty. Consequently, the prosecution for duty evasion was quashed, as the petitioners were found not to have evaded payment. The Court emphasized the importance of legal interpretation in taxation matters, ultimately nullifying all proceedings against the petitioners in the Economic Offences Court. en-us Wed, 11 Jan 1995 00:00:00 +0530 Tue, 22 Jun 2010 18:01:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44065 The Central Excise Tribunal overturned the Additional Collector's decision, ruling that the process of straightening and cutting stainless steel wire into filler wire did not amount to manufacture under the Central Excises and Salt Act. As no new product emerged, the stainless steel wire retained its original nature, exempting it from excise duty. Consequently, the prosecution for duty evasion was quashed, as the petitioners were found not to have evaded payment. The Court emphasized the importance of legal interpretation in taxation matters, ultimately nullifying all proceedings against the petitioners in the Economic Offences Court. Case-Laws Central Excise Wed, 11 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44065