https://www.taxtmi.com/caselaws?id=269852 The appeals were allowed, setting aside the refund order granted by the High Court of Rajasthan to the respondents. However, the Excise Department was prohibited from recovering excise duty from the respondents following a Supreme Court decision establishing that the activity in question did not amount to manufacturing. The Court emphasized that the duty had been paid after adjudication and upheld by the Tribunal, with no further appeals pursued by the respondents, leading to finality in the proceedings. en-us Fri, 16 Oct 2015 00:00:00 +0530 Thu, 04 Feb 2016 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269852 The appeals were allowed, setting aside the refund order granted by the High Court of Rajasthan to the respondents. However, the Excise Department was prohibited from recovering excise duty from the respondents following a Supreme Court decision establishing that the activity in question did not amount to manufacturing. The Court emphasized that the duty had been paid after adjudication and upheld by the Tribunal, with no further appeals pursued by the respondents, leading to finality in the proceedings. Case-Laws Central Excise Fri, 16 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269852