https://www.taxtmi.com/caselaws?id=49764 The Tribunal held that the process of converting straight grade bitumen into blown grade bitumen does not amount to manufacture under the Central Excise Act. Consequently, demands for duty, penalties, and confiscation orders were set aside. The appeal filed by the Revenue was dismissed as infructuous, as the primary issue of manufacture was decided in favor of the assessees. Other issues such as the extended period of limitation, small-scale exemption, and penalties were not addressed due to the favorable ruling on the manufacturing issue. en-us Fri, 10 Mar 2000 00:00:00 +0530 Tue, 17 Aug 2010 13:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49764 The Tribunal held that the process of converting straight grade bitumen into blown grade bitumen does not amount to manufacture under the Central Excise Act. Consequently, demands for duty, penalties, and confiscation orders were set aside. The appeal filed by the Revenue was dismissed as infructuous, as the primary issue of manufacture was decided in favor of the assessees. Other issues such as the extended period of limitation, small-scale exemption, and penalties were not addressed due to the favorable ruling on the manufacturing issue. Case-Laws Central Excise Fri, 10 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49764