https://www.taxtmi.com/caselaws?id=46949 The Tribunal accepted the appeal by the assessee in Central Excise Cases regarding the manufacture of excisable commodity through cold rolling of steel strips, remanding the case for further findings. It found no justification for imposing a penalty due to the absence of deliberate concealment of facts by the assessee. The High Court dismissed the cases, stating no question of law arose from the Tribunal's order. The judgment emphasized the significance of evidence in determining 'manufacture' and the considerations for penalties under the Central Excise Act. en-us Mon, 15 Sep 2003 00:00:00 +0530 Mon, 26 Jul 2010 11:05:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46949 The Tribunal accepted the appeal by the assessee in Central Excise Cases regarding the manufacture of excisable commodity through cold rolling of steel strips, remanding the case for further findings. It found no justification for imposing a penalty due to the absence of deliberate concealment of facts by the assessee. The High Court dismissed the cases, stating no question of law arose from the Tribunal's order. The judgment emphasized the significance of evidence in determining 'manufacture' and the considerations for penalties under the Central Excise Act. Case-Laws Central Excise Mon, 15 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46949