2016 (12) TMI 1908 - SCH - Central Excise

Maintainability of appeal - low amount involved in the appeal - Manufacture - Demand of differential duty - it was held by CESTAT that ' process undertaken by the respondents do not amount to manufacture as the MS rods, plates, angles etc. remain the same even after the process have been carried out. Therefore, there is no new manufacturing process involved.' HELD THAT - In view of the low tax effect, it is not required to entertain this appeal. Consequently the Appeal is dismissed.

Summary

The Supreme Court dismissed the appeal due to low tax effect, with the question of law left open. Delay was condoned. (Case citation: 2016 (12) TMI 1908 - SC)