https://www.taxtmi.com/caselaws?id=119918 The tribunal, considering the Apex Court's ruling on 'manufacture' under the Central Excise Act, allowed an appeal for de novo adjudication. The printing of PVC films was deemed a manufacturing process, with the tribunal upholding the decision that it resulted in a new commercial identity. Despite a request for order recall based on new evidence, the tribunal rejected the application, finding no reason to admit it. The judgment was pronounced on 27-7-2006, with no need for a reference to a Larger Bench as there was no apparent conflict in the decisions. en-us Thu, 27 Jul 2006 00:00:00 +0530 Sat, 14 Jul 2012 11:22:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119918 The tribunal, considering the Apex Court's ruling on 'manufacture' under the Central Excise Act, allowed an appeal for de novo adjudication. The printing of PVC films was deemed a manufacturing process, with the tribunal upholding the decision that it resulted in a new commercial identity. Despite a request for order recall based on new evidence, the tribunal rejected the application, finding no reason to admit it. The judgment was pronounced on 27-7-2006, with no need for a reference to a Larger Bench as there was no apparent conflict in the decisions. Case-Laws Central Excise Thu, 27 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119918