https://www.taxtmi.com/caselaws?id=46269 Crushing limestone into chips of desired sizes by screening was treated as manufacture for excise purposes because the process produced a marketable product of a distinct size, and that finding was left undisturbed. A challenge to the duty demand under Section 11A based on the High Court's quashing of penalty for bona fide belief was not entertained, because the point had not been recorded or decided by the High Court and the proper course was to seek review there first. The appeal failed in full and the High Court's decision remained undisturbed. en-us Tue, 16 Apr 2002 00:00:00 +0530 Fri, 16 Jul 2010 18:33:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46269 Crushing limestone into chips of desired sizes by screening was treated as manufacture for excise purposes because the process produced a marketable product of a distinct size, and that finding was left undisturbed. A challenge to the duty demand under Section 11A based on the High Court's quashing of penalty for bona fide belief was not entertained, because the point had not been recorded or decided by the High Court and the proper course was to seek review there first. The appeal failed in full and the High Court's decision remained undisturbed. Case-Laws Central Excise Tue, 16 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46269