2013 (7) TMI 597

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..... e to naked eye - Difficult to agree with the appellant that there was no manufacture done - Activity carried out by the appellant amounts to manufacture which gave rise to the finished goods which was liable to excise duty – Decided against the Assessee. Penalty – Held that:- For the difficulty of interpretation of law and technicality of examination involved, penalty imposed is waived – Decide .....

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..... e by touch when finished goods derived from the raw material is examined. It is also established that the appellant did not prefer to sell the raw material but sold finished goods undertaking process to make the raw material marketable in a different form to fetch better price and to make that useful for the purpose that is meant. 3. On the above circumstances raw material shown to us today gave .....

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