https://www.taxtmi.com/caselaws?id=372763 The Tribunal found in favor of the appellants, ruling that their activities did not amount to "manufacture" under the Central Excise Act. The Tribunal criticized the reliance on statements without allowing cross-examination, deeming it a violation of natural justice. The applicability of certain rules was not explicitly addressed, but the Tribunal highlighted non-compliance with remand directions and principles of natural justice, ultimately setting aside the order and allowing the appeal with consequential relief. The decision was pronounced on 28.12.2018. en-us Fri, 28 Dec 2018 00:00:00 +0530 Sat, 29 Dec 2018 06:53:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372763 The Tribunal found in favor of the appellants, ruling that their activities did not amount to "manufacture" under the Central Excise Act. The Tribunal criticized the reliance on statements without allowing cross-examination, deeming it a violation of natural justice. The applicability of certain rules was not explicitly addressed, but the Tribunal highlighted non-compliance with remand directions and principles of natural justice, ultimately setting aside the order and allowing the appeal with consequential relief. The decision was pronounced on 28.12.2018. Case-Laws Central Excise Fri, 28 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372763