Delay Condoned; SC Considers Remanding Case to Tribunal for Further Review on Central Excise "Manufacture" Issue.

The SC condoned the delay and issued a notice limited to the question of remanding the matter back to the Tribunal for further disposal. The decision in Meltex (I) Pvt. Ltd. v. Commr. of Central Excise was deemed distinguishable, and the appellant's argument regarding the Department's lack of opportunity to prove "manufacture" under the Central Excise Act was acknowledged.

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The Supreme Court of India in 2005 stated that the decision in Meltex (I) Pvt. Ltd. v. Commr. of Central Excise was distinguishable. The appellant argued that the Department was not given the opportunity to prove that the product in question was being "manufactured" within the definition of the Central Excise Act. The Court condoned the delay and issued notice limited to the question of remanding the matter back to the Tribunal for disposal.

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