https://www.taxtmi.com/caselaws?id=46369 SC set aside the duty demand in the show-cause notice dated 3 May 1993, finding a bona fide doubt existed because various HCs had taken divergent views on whether crushing boulders into bajari constitutes "manufacture" and creates a new product; therefore Section 11A could not be invoked absent evidence of fraud, collusion, wilful misstatement or suppression. The earlier show-cause demand dated 26 Feb 1992 was not pressed by the appellants and said amount was represented as paid. The Court left open the substantive question whether crushing stones amounts to manufacture. en-us Fri, 22 Nov 2002 00:00:00 +0530 Wed, 05 Nov 2025 11:56:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46369 SC set aside the duty demand in the show-cause notice dated 3 May 1993, finding a bona fide doubt existed because various HCs had taken divergent views on whether crushing boulders into bajari constitutes "manufacture" and creates a new product; therefore Section 11A could not be invoked absent evidence of fraud, collusion, wilful misstatement or suppression. The earlier show-cause demand dated 26 Feb 1992 was not pressed by the appellants and said amount was represented as paid. The Court left open the substantive question whether crushing stones amounts to manufacture. Case-Laws Central Excise Fri, 22 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46369