https://www.taxtmi.com/caselaws?id=40439 The Supreme Court heard an appeal regarding the refund of Excise Duty on dyes derived from coal tar and coal tar derivatives, focusing on whether the manufacturing process was completed before a specified date. The Court found insufficient evidence to determine the completion of the process and the nature of blending, remanding the matter to the Bombay High Court for further examination. The case emphasized the importance of thorough evidence and interpretation of legal definitions in excise duty disputes, highlighting the need for additional evidence to clarify the disputed aspects. en-us Fri, 08 Dec 1972 00:00:00 +0530 Thu, 07 Aug 2014 08:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40439 The Supreme Court heard an appeal regarding the refund of Excise Duty on dyes derived from coal tar and coal tar derivatives, focusing on whether the manufacturing process was completed before a specified date. The Court found insufficient evidence to determine the completion of the process and the nature of blending, remanding the matter to the Bombay High Court for further examination. The case emphasized the importance of thorough evidence and interpretation of legal definitions in excise duty disputes, highlighting the need for additional evidence to clarify the disputed aspects. Case-Laws Central Excise Fri, 08 Dec 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40439