https://www.taxtmi.com/caselaws?id=356647 The court set aside the assessment order under the Central Excise Act challenged by the petitioner, emphasizing the Commissioner's failure to properly examine whether the activities constituted manufacturing goods. The court remanded the matter for reconsideration, highlighting the necessity for factual assessment before imposing excise duty. It clarified that the decision aimed to rectify the jurisdictional error without delving into the case's merits. The petitioner was directed to provide activity details for a fresh decision by the Commissioner, ensuring a personal hearing. The court disposed of the writ petition without costs, emphasizing the importance of factual consideration in such assessments. en-us Thu, 01 Feb 2018 00:00:00 +0530 Thu, 13 Sep 2018 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356647 The court set aside the assessment order under the Central Excise Act challenged by the petitioner, emphasizing the Commissioner's failure to properly examine whether the activities constituted manufacturing goods. The court remanded the matter for reconsideration, highlighting the necessity for factual assessment before imposing excise duty. It clarified that the decision aimed to rectify the jurisdictional error without delving into the case's merits. The petitioner was directed to provide activity details for a fresh decision by the Commissioner, ensuring a personal hearing. The court disposed of the writ petition without costs, emphasizing the importance of factual consideration in such assessments. Case-Laws Central Excise Thu, 01 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356647