No Excise Duty on Cutting Marble Blocks as It Is Not ‘Manufacture’: CESTAT Delhi

Advertisement Abhishek Exporters Vs Commissioner of Central Excise & CGST (CESTAT Delhi) No demand of excise duty on cutting marble blocks as it do not amount to ‘Manufacture’: CESTAT Delhi Conclusion: Entire central excise duty demand was set aside, permitted adjustment of excise duty already paid against the customs duty liability, quashed the confiscation of marble blocks and redemption fine, and set aside all penalties, holding that the Department had full knowledge of the assessee’s activities and that the conditions for invoking extended limitation or penal prov...