2015 (10) TMI 347 - SCH - Central Excise

Supreme Court dismisses civil appeal as withdrawn after High Court remands matter to CESTAT

The Supreme Court dismissed the civil appeal as withdrawn due to the High Court remanding the matter back to the Customs, Excise & Service Tax ... Duty demand - manufacturing activity - activity of Punching, Notching, Bending in case of carline and edge bending in case of Body Side Pillars - Since during the pendency of appeal, the High Court has remanded the matter back to CESTAT, therefore, Supreme Court dismissed the appela filed by the assessee as withdrawn. The appeal was filed against the decision of Tribunal [2005 (5) TMI 428 - CESTAT, NEW DELHI], wherein tribunal held that both the authorities below have recorded the concurrent findings that activities amounted to manufacture as new products/articles came into existence which appellant No. I supplied to the appellant No. 2. No substantiate evidence on the record to disturb these findings of the authorities below. The Supreme Court dismissed the civil appeal as withdrawn because the High Court remanded the matter back to the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) during the appeal's pendency. (Citation: 2015 (10) TMI 347 - SC)