2025 (9) TMI 1219 - SCH - Central Excise

Appeal dismissed after remand; whether processing ROM manganese ore constitutes manufacture and entitlement to Notification No. 63/95-CE

M/s. Radhika Metals And Minerals Versus Commissioner of Central Tax Visakhapatnam – GST.

The SC dismissed the appeal and declined to entertain it because the impugned CESTAT order was a remand order. The dispute concerned whether the ... Process amounting to manufacture - whether the activities undertaken by the appellant in respect of certain quantity of ROM manganese ore would result into manufacture of concentrate or otherwise? - it was held by CESTAT that 'the Order is not a speaking order and has not been dealt with certain aspects which the Advocate has pointed out including the entitlement of benefit of N/N. 63/95-CE, in the event it is held to be a manufacturing process.' HELD THAT:- Having regard to the fact that the impugned order passed by the Customs, Excise And Service Tax Appellate Tribunal, Hyderabad (CESTAT) is an order of remand, it is declined to entertain this appeal. The same is, accordingly, dismissed. '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.