https://www.taxtmi.com/caselaws?id=96425 Where the appellate record is insufficient to determine whether work done on steel tubular poles amounts to manufacture of a new excisable product, the dispute must be remanded for fresh adjudication on evidence. The Tribunal noted prior rulings on cutting, drilling and lengthening, but held that each case turns on its own facts and the missing original records prevented a final finding on manufacture and marketability. The original authority was directed to reconsider the assessee's objections on non-manufacture, non-classifiability, penalty liability, bona fide belief and limitation, including whether the extended period could be invoked. en-us Sat, 02 Jun 2001 00:00:00 +0530 Wed, 21 Dec 2011 16:07:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96425 Where the appellate record is insufficient to determine whether work done on steel tubular poles amounts to manufacture of a new excisable product, the dispute must be remanded for fresh adjudication on evidence. The Tribunal noted prior rulings on cutting, drilling and lengthening, but held that each case turns on its own facts and the missing original records prevented a final finding on manufacture and marketability. The original authority was directed to reconsider the assessee's objections on non-manufacture, non-classifiability, penalty liability, bona fide belief and limitation, including whether the extended period could be invoked. Case-Laws Central Excise Sat, 02 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96425