https://www.taxtmi.com/caselaws?id=310674 The SC condoned the delay and issued a notice limited to the question of remanding the matter back to the Tribunal for further disposal. The decision in Meltex (I) Pvt. Ltd. v. Commr. of Central Excise was deemed distinguishable, and the appellant's argument regarding the Department's lack of opportunity to prove "manufacture" under the Central Excise Act was acknowledged. en-us Fri, 15 Jul 2005 00:00:00 +0530 Mon, 06 Nov 2023 15:41:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310674 The SC condoned the delay and issued a notice limited to the question of remanding the matter back to the Tribunal for further disposal. The decision in Meltex (I) Pvt. Ltd. v. Commr. of Central Excise was deemed distinguishable, and the appellant's argument regarding the Department's lack of opportunity to prove "manufacture" under the Central Excise Act was acknowledged. Case-Laws Central Excise Fri, 15 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310674