https://www.taxtmi.com/caselaws?id=326997 The Tribunal upheld the Commissioner's decision that iron ores fines emerging from the process of crushing and screening are not separately leviable to excise duty. The High Court emphasized the finality intended at the Tribunal stage and the importance of following procedural requirements under the Central Excise Act for effective resolution of matters. The Court declined to consider the appeal on its merits until the Revenue demonstrated accountability and diligence in contesting matters before the Tribunal, stressing the need to address significant legal issues judiciously. en-us Wed, 18 Nov 2015 00:00:00 +0530 Mon, 09 May 2016 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326997 The Tribunal upheld the Commissioner's decision that iron ores fines emerging from the process of crushing and screening are not separately leviable to excise duty. The High Court emphasized the finality intended at the Tribunal stage and the importance of following procedural requirements under the Central Excise Act for effective resolution of matters. The Court declined to consider the appeal on its merits until the Revenue demonstrated accountability and diligence in contesting matters before the Tribunal, stressing the need to address significant legal issues judiciously. Case-Laws Central Excise Wed, 18 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326997