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<h1>Contractor's Manufacturing Activity Appeal Dismissed by Supreme Court</h1> <h3>Collector Versus Kerala State Electricity Board</h3> 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 ... - 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)