https://www.taxtmi.com/caselaws?id=124843 The Tribunal set aside the impugned order and allowed the appeal for re-examination to determine whether the appellants were engaged in manufacturing lubricating oil/re-refined lube oil under the Central Excise Act. The Tribunal found inconsistencies in the appellant's claims about their processes, emphasizing the need for a proper examination of whether the activities amounted to "manufacture." The case was remanded for a fresh decision, highlighting the appellants' right to a fair hearing and the lack of concrete evidence beyond a partner's statement to support the duty demand. en-us Wed, 19 Nov 2008 00:00:00 +0530 Tue, 16 Oct 2012 14:02:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124843 The Tribunal set aside the impugned order and allowed the appeal for re-examination to determine whether the appellants were engaged in manufacturing lubricating oil/re-refined lube oil under the Central Excise Act. The Tribunal found inconsistencies in the appellant's claims about their processes, emphasizing the need for a proper examination of whether the activities amounted to "manufacture." The case was remanded for a fresh decision, highlighting the appellants' right to a fair hearing and the lack of concrete evidence beyond a partner's statement to support the duty demand. Case-Laws Central Excise Wed, 19 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124843