https://www.taxtmi.com/caselaws?id=758526 The Calcutta HC allowed the applications to condone delays in filing and restore appeals dismissed for non-prosecution, despite unsatisfactory explanations. The court upheld the Tribunal's decision, emphasizing that C.B.E.C. Circular No. 636/27/2002-CX cannot override statutory provisions. It concluded that the intermixing of products does not constitute manufacture, dismissing the appeal and answering substantial questions of law against the revenue. The judgment underscores the limitations of circulars in interpreting statutory provisions and the necessity for adjudicating authorities to adhere strictly to show-cause notices. en-us Fri, 06 Sep 2024 00:00:00 +0530 Mon, 16 Sep 2024 07:59:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758526 The Calcutta HC allowed the applications to condone delays in filing and restore appeals dismissed for non-prosecution, despite unsatisfactory explanations. The court upheld the Tribunal's decision, emphasizing that C.B.E.C. Circular No. 636/27/2002-CX cannot override statutory provisions. It concluded that the intermixing of products does not constitute manufacture, dismissing the appeal and answering substantial questions of law against the revenue. The judgment underscores the limitations of circulars in interpreting statutory provisions and the necessity for adjudicating authorities to adhere strictly to show-cause notices. Case-Laws Central Excise Fri, 06 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758526