https://www.taxtmi.com/caselaws?id=179216 The Court upheld the adjudicating authority's jurisdiction to determine whether the conversion of base vehicles into ambulances constituted manufacture under the Central Excise Act. It emphasized the need for detailed examination, declined to exercise judicial review, and referred to previous judgments in directing the matter back to the adjudicating authority for further assessment. The Court denied the application for review, granting the petitioner the liberty to submit relevant documents to the adjudicating authority for consideration. en-us Fri, 26 Aug 2011 00:00:00 +0530 Tue, 23 Feb 2016 11:48:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179216 The Court upheld the adjudicating authority's jurisdiction to determine whether the conversion of base vehicles into ambulances constituted manufacture under the Central Excise Act. It emphasized the need for detailed examination, declined to exercise judicial review, and referred to previous judgments in directing the matter back to the adjudicating authority for further assessment. The Court denied the application for review, granting the petitioner the liberty to submit relevant documents to the adjudicating authority for consideration. Case-Laws Central Excise Fri, 26 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179216