https://www.taxtmi.com/caselaws?id=53034 Imported HDPE used in a trial run was held not liable to excise duty because the converted material remained in mixed form and its marketability was not established; mere transformation during testing did not satisfy the test of manufacture. The alleged non-accountal in the bonded store room was treated as a technical lapse within licensed premises, with no proof of intent to evade duty or clandestine removal, so confiscation was not justified and the penalty fell with it. The demand, confiscation, and penalty were set aside. en-us Fri, 21 May 2004 00:00:00 +0530 Mon, 17 Jun 2024 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53034 Imported HDPE used in a trial run was held not liable to excise duty because the converted material remained in mixed form and its marketability was not established; mere transformation during testing did not satisfy the test of manufacture. The alleged non-accountal in the bonded store room was treated as a technical lapse within licensed premises, with no proof of intent to evade duty or clandestine removal, so confiscation was not justified and the penalty fell with it. The demand, confiscation, and penalty were set aside. Case-Laws Central Excise Fri, 21 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53034