https://www.taxtmi.com/caselaws?id=101077 The Tribunal upheld the decision of the Commissioner (Appeals) to reverse the cancellation order of the Central Excise Registration, confirming the separate entity status of two units, M/s. Shakti Tubes Ltd. and M/s. Shakti Steel Pipes. The Tribunal granted an unconditional stay to M/s. Shakti Tubes Ltd., and M/s. Shakti Steel Pipes was also granted relief from the duty payment order due to the established legal precedent that galvanization does not constitute manufacturing. The Tribunal emphasized the importance of finality in legal judgments and adherence to established legal principles in excise duty matters. en-us Fri, 18 Jan 2002 00:00:00 +0530 Wed, 08 Feb 2012 15:14:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101077 The Tribunal upheld the decision of the Commissioner (Appeals) to reverse the cancellation order of the Central Excise Registration, confirming the separate entity status of two units, M/s. Shakti Tubes Ltd. and M/s. Shakti Steel Pipes. The Tribunal granted an unconditional stay to M/s. Shakti Tubes Ltd., and M/s. Shakti Steel Pipes was also granted relief from the duty payment order due to the established legal precedent that galvanization does not constitute manufacturing. The Tribunal emphasized the importance of finality in legal judgments and adherence to established legal principles in excise duty matters. Case-Laws Central Excise Fri, 18 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101077