https://www.taxtmi.com/caselaws?id=211060 The High Court set aside the order passed by the authorities, upholding the duty levied on rectifiers but setting aside the penalty imposed. The Court directed the Tribunal to reconsider the matter, emphasizing the importance of considering technical documents provided by the assessee to determine if the processes amounted to manufacture. The Tribunal's failure to consider these technical details led to the order being overturned, highlighting the necessity of reviewing all relevant evidence in making decisions. en-us Fri, 23 Sep 2011 00:00:00 +0530 Fri, 31 Aug 2012 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211060 The High Court set aside the order passed by the authorities, upholding the duty levied on rectifiers but setting aside the penalty imposed. The Court directed the Tribunal to reconsider the matter, emphasizing the importance of considering technical documents provided by the assessee to determine if the processes amounted to manufacture. The Tribunal's failure to consider these technical details led to the order being overturned, highlighting the necessity of reviewing all relevant evidence in making decisions. Case-Laws Central Excise Fri, 23 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211060