https://www.taxtmi.com/caselaws?id=203238 Refilling gas into small containers was considered a mixed question of fact and law under Chapter Note 10 to Chapter 28 of the Central Excise Tariff Act, 1985, so the assessee was entitled to raise the new defence with supporting material. Because the plea had not been taken before the adjudicating authority, fresh consideration was required to allow both sides to place relevant evidence on record. The matter was therefore remanded to the Commissioner for de novo examination of whether the activity amounted to manufacture, without expressing any view on the merits of that defence. en-us Mon, 23 Aug 2010 00:00:00 +0530 Sat, 14 May 2011 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203238 Refilling gas into small containers was considered a mixed question of fact and law under Chapter Note 10 to Chapter 28 of the Central Excise Tariff Act, 1985, so the assessee was entitled to raise the new defence with supporting material. Because the plea had not been taken before the adjudicating authority, fresh consideration was required to allow both sides to place relevant evidence on record. The matter was therefore remanded to the Commissioner for de novo examination of whether the activity amounted to manufacture, without expressing any view on the merits of that defence. Case-Laws Central Excise Mon, 23 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203238