https://www.taxtmi.com/caselaws?id=1310 The Supreme Court set aside a previous judgment that classified the pulverization of Shikakai pods into Shikakai powder as 'manufacture' under the Central Excise Act. The Court emphasized the need for a re-examination post an amendment to the Act and directed the assessee to exhaust statutory remedies for further review by the CESTAT. The Court clarified that its decision on res judicata was limited to a specific time frame, preventing the assessee from claiming refunds or reopening assessments before January 1999. The judgment highlighted the importance of scrutinizing the actual manufacturing process and the impact of legislative changes on such determinations. en-us Wed, 28 Feb 2007 00:00:00 +0530 Mon, 14 Apr 2008 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1310 The Supreme Court set aside a previous judgment that classified the pulverization of Shikakai pods into Shikakai powder as 'manufacture' under the Central Excise Act. The Court emphasized the need for a re-examination post an amendment to the Act and directed the assessee to exhaust statutory remedies for further review by the CESTAT. The Court clarified that its decision on res judicata was limited to a specific time frame, preventing the assessee from claiming refunds or reopening assessments before January 1999. The judgment highlighted the importance of scrutinizing the actual manufacturing process and the impact of legislative changes on such determinations. Case-Laws Central Excise Wed, 28 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1310