The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the activity of printing done by the appellant does not amount to 'manufacture', so the demand for excise duty, interest, and the penalties imposed cannot be sustained. The bench of Sulekha Beevi. (Judicial Member) and Vasa Seshagiri Rao (Technical Member) has observed that the activity of...
