2015 (8) TMI 942 - SCH - Central Excise

Duty demand - Manufacture of goods or not - conversion of incomplete or unfinished article into a complete finished article - Supreme Court dismissed the appeal due to nominal tax effect. The appeal was filed by the Revenue aganst the decision of Tribunal 2003 (8) TMI 264 - CESTAT, MUMBAI , wherein Tribunal held that There is no allegation in the notice or finding by the adjudicating authority that the various firms which were undertaking these activities are same as the respondent. The notice itself proceeds on the footing that the various processes which resulted in the completion of the incomplete product or the finishing or the unfinished product are undertaken by persons other than the respondent. Therefore, if duty is payable, it is one or more of these persons that would be liable and not the respondent.