Court Remands Case to Tribunal for Fresh Decision on Central Excise Act Manufacturing Dispute.

The SC condoned the delay and issued a notice focusing on remanding the matter back to the Tribunal. The appellant argued that the Department lacked an opportunity to prove the product was 'manufactured' under the Central Excise Act. Although respondents claimed the issue was previously settled, the Court found a distinction and remitted the case to the Tribunal for a fresh decision. The impugned order was set aside, all contentions were left open, and the appeal was allowed with no order as to costs. The Court clarified that the order should not be seen as an expression of opinion.

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Issues involved: Remand of matter back to Tribunal for fresh decision.

Summary:
The Supreme Court, in a judgment delivered by Mr. Ashok Bhan and Mr. D.K. Jain, JJ., condoned the delay and issued notice limited to the question of remanding the matter back to the Tribunal. The appellant argued that the Department was not given an opportunity to prove that the product in question was being 'manufactured' as per the Central Excise Act. The respondents contended that the issue was covered by a previous judgment but the Court, noting a distinction, decided in the interest of justice to remit the case to the Tribunal for a fresh decision. The impugned order was set aside, all contentions were left open, and the appeal was allowed with no order as to costs. The Court clarified that the order should not be construed as an expression of opinion.

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