https://www.taxtmi.com/caselaws?id=30747 The Supreme Court dismissed the Civil Appeals due to the lack of specific allegations in the show cause notice and unclear findings on the use of 'Reeta' in Shikakai powder manufacturing. The Court highlighted the failure of the Department to examine manufacturing processes in excisability cases, emphasizing the necessity for precise allegations for a fair adjudication process. Despite legal precedents establishing the addition of 'Reeta' as constituting manufacture, the Court found insufficient evidence to interfere in this case, maintaining a clear stance based on the specific circumstances presented. en-us Wed, 17 Sep 2008 00:00:00 +0530 Mon, 08 Jul 2019 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30747 The Supreme Court dismissed the Civil Appeals due to the lack of specific allegations in the show cause notice and unclear findings on the use of 'Reeta' in Shikakai powder manufacturing. The Court highlighted the failure of the Department to examine manufacturing processes in excisability cases, emphasizing the necessity for precise allegations for a fair adjudication process. Despite legal precedents establishing the addition of 'Reeta' as constituting manufacture, the Court found insufficient evidence to interfere in this case, maintaining a clear stance based on the specific circumstances presented. Case-Laws Central Excise Wed, 17 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30747