https://www.taxtmi.com/caselaws?id=346976 The Court dismissed the Central Excise appeal, upholding the decision in favor of the assessee. It was determined that the tubes sent for repair were not new ones, and the process of manufacture had not occurred. Referring to precedent, the Court concluded in favor of the assessee, as the department did not appeal against a previous decision rejecting a similar issue. Consequently, the appeal was dismissed without costs incurred, affirming the rights of the assessee in the Central Excise appeal under Section 35G of the Central Excise Act, 1944. en-us Tue, 21 Feb 2017 00:00:00 +0530 Sat, 26 Aug 2017 09:00:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346976 The Court dismissed the Central Excise appeal, upholding the decision in favor of the assessee. It was determined that the tubes sent for repair were not new ones, and the process of manufacture had not occurred. Referring to precedent, the Court concluded in favor of the assessee, as the department did not appeal against a previous decision rejecting a similar issue. Consequently, the appeal was dismissed without costs incurred, affirming the rights of the assessee in the Central Excise appeal under Section 35G of the Central Excise Act, 1944. Case-Laws Central Excise Tue, 21 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346976