https://www.taxtmi.com/caselaws?id=249798 The court held that the determination of whether the process of Hot Dip Galvanisation amounts to manufacture or galvanisation under Chapter 73 of the Central Excise Tariff Act 1985 is a question of fact and evidence that cannot be decided in a writ jurisdiction. The court advised the petitioners to address issues related to exemption eligibility under notification no. 214/86-CE through an appeal under Section 35-B of the Act. The court dismissed the writ petition challenging the assessment order passed under Section 11 A of the Central Excise Act 1944 but granted the petitioners the liberty to file an appeal within eight weeks, with a stay on the recovery of the balance amount pending appeal. en-us Tue, 08 Jul 2014 00:00:00 +0530 Wed, 23 Jul 2014 18:07:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249798 The court held that the determination of whether the process of Hot Dip Galvanisation amounts to manufacture or galvanisation under Chapter 73 of the Central Excise Tariff Act 1985 is a question of fact and evidence that cannot be decided in a writ jurisdiction. The court advised the petitioners to address issues related to exemption eligibility under notification no. 214/86-CE through an appeal under Section 35-B of the Act. The court dismissed the writ petition challenging the assessment order passed under Section 11 A of the Central Excise Act 1944 but granted the petitioners the liberty to file an appeal within eight weeks, with a stay on the recovery of the balance amount pending appeal. Case-Laws Central Excise Tue, 08 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249798