https://www.taxtmi.com/caselaws?id=97938 The judge remanded the case to the Commissioner (Appeals) for further review, noting that the mining area being part of the factory premises for manufacturing purposes was a crucial aspect not previously argued before. The appeal was allowed for detailed examination in light of the factory definition under Section 2(e) and Rule 174 of the Central Excise Rules, 1944. en-us Wed, 04 Jul 2001 00:00:00 +0530 Wed, 18 Jan 2012 16:12:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97938 The judge remanded the case to the Commissioner (Appeals) for further review, noting that the mining area being part of the factory premises for manufacturing purposes was a crucial aspect not previously argued before. The appeal was allowed for detailed examination in light of the factory definition under Section 2(e) and Rule 174 of the Central Excise Rules, 1944. Case-Laws Central Excise Wed, 04 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97938