https://www.taxtmi.com/caselaws?id=770206 Tribunal dismissed the Department's appeal challenging the Commissioner's order. The key findings were: (1) the impugned order was already set aside in a prior appeal, rendering the Department's appeal infructuous, (2) the excise duty demand invoking Section 2(f) of Central Excise Act was unsustainable as the process of solvent purification does not constitute manufacture, and (3) the show cause notice was invalid due to incorrect legal provisions. Consequently, the entire duty demand was quashed. en-us Tue, 06 May 2025 00:00:00 +0530 Thu, 08 May 2025 09:13:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770206 Tribunal dismissed the Department's appeal challenging the Commissioner's order. The key findings were: (1) the impugned order was already set aside in a prior appeal, rendering the Department's appeal infructuous, (2) the excise duty demand invoking Section 2(f) of Central Excise Act was unsustainable as the process of solvent purification does not constitute manufacture, and (3) the show cause notice was invalid due to incorrect legal provisions. Consequently, the entire duty demand was quashed. Case-Laws Central Excise Tue, 06 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770206