Court Rules Against Excise Duty on Top Gas; Department Fails to Prove Manufacturing Process.

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....Excisability - marketability - Process amounting to manufacture or not - top gas that emerged from the Reduction Shaft had been subjected to a refining process for removal impurities. - it is a settled law that the burden is on the department to establish that a product is a manufactured product, before seeking to levy duty of excise on the same. The said burden has not been discharged, in the facts of the present case. - Demand set aside - AT....