https://www.taxtmi.com/caselaws?id=763673 The SC partially allowed the appeal, emphasizing the need for the Tribunal to reconsider the case in accordance with established legal principles. The Court highlighted the importance of interpreting statutory provisions regarding the conversion of ores into concentrates, noting that such conversion constitutes "manufacture" and affects excise duty liability. It criticized the Tribunal for not considering binding precedents and relevant legal principles, directing a fresh evaluation of the case. The SC left other questions open for the Tribunal, stressing adherence to precedents and comprehensive review in the re-evaluation process. en-us Tue, 26 Nov 2024 00:00:00 +0530 Thu, 26 Dec 2024 08:45:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763673 The SC partially allowed the appeal, emphasizing the need for the Tribunal to reconsider the case in accordance with established legal principles. The Court highlighted the importance of interpreting statutory provisions regarding the conversion of ores into concentrates, noting that such conversion constitutes "manufacture" and affects excise duty liability. It criticized the Tribunal for not considering binding precedents and relevant legal principles, directing a fresh evaluation of the case. The SC left other questions open for the Tribunal, stressing adherence to precedents and comprehensive review in the re-evaluation process. Case-Laws Customs Tue, 26 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763673