https://www.taxtmi.com/caselaws?id=4016 The Supreme Court dismissed the Civil Appeals, emphasizing the initiation of assessment proceedings after seeking an advisory opinion and clarifying the payment of duty. The Court refrained from determining whether corrugation constitutes "manufacture" and allowed the appellant to withdraw the writ petition under Article 226 of the Constitution. Additionally, the Court directed a fresh adjudication process independent of previous judgments, setting aside the Tribunal's decision. The integrity of assessment proceedings was upheld, and no costs were awarded. en-us Wed, 12 Mar 2008 00:00:00 +0530 Thu, 15 Oct 2009 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4016 The Supreme Court dismissed the Civil Appeals, emphasizing the initiation of assessment proceedings after seeking an advisory opinion and clarifying the payment of duty. The Court refrained from determining whether corrugation constitutes "manufacture" and allowed the appellant to withdraw the writ petition under Article 226 of the Constitution. Additionally, the Court directed a fresh adjudication process independent of previous judgments, setting aside the Tribunal's decision. The integrity of assessment proceedings was upheld, and no costs were awarded. Case-Laws Central Excise Wed, 12 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4016