https://www.taxtmi.com/caselaws?id=394434 The High Court dismissed the appeal against the Tribunal's order, determining that the case fell under Section 35L of the Central Excise Act, 1944. The Court concluded that the issue of taxability hinged on whether the activity amounted to manufacture, leading to the appeal's dismissal as not maintainable. This decision brought closure to the legal proceedings concerning the matter. en-us Tue, 18 Feb 2020 00:00:00 +0530 Mon, 13 Apr 2020 12:59:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394434 The High Court dismissed the appeal against the Tribunal's order, determining that the case fell under Section 35L of the Central Excise Act, 1944. The Court concluded that the issue of taxability hinged on whether the activity amounted to manufacture, leading to the appeal's dismissal as not maintainable. This decision brought closure to the legal proceedings concerning the matter. Case-Laws Central Excise Tue, 18 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394434