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    <description>Concurrent factual findings that no manufacturing process had taken place were left undisturbed, as the High Court correctly declined to interfere with the Appellate Tribunal&#039;s conclusion and the Supreme Court found no basis for appellate interference. The record disclosed no separate error of law or other ground warranting reversal, so the factual determination was upheld and the civil appeals were dismissed.</description>
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      <description>Concurrent factual findings that no manufacturing process had taken place were left undisturbed, as the High Court correctly declined to interfere with the Appellate Tribunal&#039;s conclusion and the Supreme Court found no basis for appellate interference. The record disclosed no separate error of law or other ground warranting reversal, so the factual determination was upheld and the civil appeals were dismissed.</description>
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