Excise Duty Exemption Valid Without Manufacturing Activity; No Duty Demand if No Manufacturing Occurs per Revenue.

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Full Text of the Document

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....Admittedly, excise duty is leviable on goods manufactured and if there is no manufacturing activity involved, as held by the lower authorities, for the purpose of denying the benefit of exemption notification, how the excise duty can be confirmed by applying the full rate of the same value of activity. Even as per the Revenue there is no manufacture and if that be so, no excise duty demand can stay. - AT....