https://www.taxtmi.com/caselaws?id=310675 The SC condoned the delay and issued a notice focusing on remanding the matter back to the Tribunal. The appellant argued that the Department lacked an opportunity to prove the product was 'manufactured' under the Central Excise Act. Although respondents claimed the issue was previously settled, the Court found a distinction and remitted the case to the Tribunal for a fresh decision. The impugned order was set aside, all contentions were left open, and the appeal was allowed with no order as to costs. The Court clarified that the order should not be seen as an expression of opinion. en-us Fri, 16 Nov 2007 00:00:00 +0530 Mon, 06 Nov 2023 15:50:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310675 The SC condoned the delay and issued a notice focusing on remanding the matter back to the Tribunal. The appellant argued that the Department lacked an opportunity to prove the product was 'manufactured' under the Central Excise Act. Although respondents claimed the issue was previously settled, the Court found a distinction and remitted the case to the Tribunal for a fresh decision. The impugned order was set aside, all contentions were left open, and the appeal was allowed with no order as to costs. The Court clarified that the order should not be seen as an expression of opinion. Case-Laws Central Excise Fri, 16 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310675