https://www.taxtmi.com/caselaws?id=337403 The Supreme Court remitted the case to the tribunal for further examination. The tribunal's findings on 'manufacture' lacked detailed scrutiny, requiring a more thorough analysis. The court agreed that there was no direct nexus between royalty received and the price of food flavours but emphasized the need for deeper factual assessment. Additionally, the tribunal's determination that show cause notices were time-barred was deemed cryptic, necessitating a more detailed review. The Supreme Court directed the tribunal to reevaluate the issues with a comprehensive analysis of the manufacturing process, royalty relationship, and limitation period. en-us Thu, 05 Jan 2017 00:00:00 +0530 Thu, 30 Mar 2017 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337403 The Supreme Court remitted the case to the tribunal for further examination. The tribunal's findings on 'manufacture' lacked detailed scrutiny, requiring a more thorough analysis. The court agreed that there was no direct nexus between royalty received and the price of food flavours but emphasized the need for deeper factual assessment. Additionally, the tribunal's determination that show cause notices were time-barred was deemed cryptic, necessitating a more detailed review. The Supreme Court directed the tribunal to reevaluate the issues with a comprehensive analysis of the manufacturing process, royalty relationship, and limitation period. Case-Laws Central Excise Thu, 05 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337403