https://www.taxtmi.com/caselaws?id=73969 The Tribunal ruled that the process of galvanization of steel structural materials did not constitute manufacture under the Central Excise Tariff. As the Tribunal agreed with the Appellate Collector's decision, it did not address the timeliness issue of the revision show cause notice. Consequently, the Tribunal dismissed the appeal in favor of the respondents. en-us Fri, 22 Apr 1988 00:00:00 +0530 Sat, 04 Jun 2011 17:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73969 The Tribunal ruled that the process of galvanization of steel structural materials did not constitute manufacture under the Central Excise Tariff. As the Tribunal agreed with the Appellate Collector's decision, it did not address the timeliness issue of the revision show cause notice. Consequently, the Tribunal dismissed the appeal in favor of the respondents. Case-Laws Central Excise Fri, 22 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73969