Contractor's Manufacturing Activity Appeal Dismissed by Supreme Court

The Supreme Court dismissed the appeal under Section 35L(b) of the Central Excises and Salt Act, 1944. The Court upheld the Tribunal's decision, finding that the manufacturing activity was conducted by the contractor and concluded that the appeal cannot be interfered with. No costs were awarded.

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The Supreme Court dismissed the appeal under Section 35L(b) of the Central Excises and Salt Act, 1944. The Court found that manufacturing activity was conducted by the contractor, upheld the Tribunal's decision, and concluded that the appeal cannot be interfered with. No costs were awarded. (Case: 1990 (3) TMI 362 - SC)

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