Appeal dismissed after remand; whether processing ROM manganese ore constitutes manufacture and entitlement to Notification No. 63/95-CE The SC dismissed the appeal and declined to entertain it because the impugned CESTAT order was a remand order. The dispute concerned whether the ...
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Appeal dismissed after remand; whether processing ROM manganese ore constitutes manufacture and entitlement to Notification No. 63/95-CE
The SC dismissed the appeal and declined to entertain it because the impugned CESTAT order was a remand order. The dispute concerned whether the appellant's processing of ROM manganese ore amounted to manufacture of concentrate and entitlement to Notification No. 63/95-CE; CESTAT found the earlier order non-speaking and remanded the matter for further consideration, leading SC to refuse further intervention.
"Delay condoned." Appeal dismissed because the impugned order of the Customs, Excise and Service Tax Appellate Tribunal, Hyderabad was an "order of remand"; the Court accordingly "decline[d] to entertain this appeal" and the appeal is "dismissed." The Court directed that the Original Adjudicating Authority must decide the matter "expeditiously pursuant to the order of remand." The hearing occurred and no respondent appeared. All pending applications stand disposed of. The decision is limited to the procedural posture-remand by CESTAT-and does not address merits, leaving the matter for fresh adjudication in accordance with the remand directions.
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