https://www.taxtmi.com/caselaws?id=462545 An order of the Tribunal classifying an activity as manufacturing cannot stand where it merely relies on an earlier precedent without showing application of mind to the facts of the present case. Reasons are the live link between the controversy and the conclusion, especially when the order is open to further challenge, and the Tribunal must briefly but clearly state how the facts are covered by the cited decision. The impugned order was set aside and the matter was remanded for de novo consideration. en-us Wed, 31 Jul 2024 00:00:00 +0530 Sat, 28 Jun 2025 11:34:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462545 An order of the Tribunal classifying an activity as manufacturing cannot stand where it merely relies on an earlier precedent without showing application of mind to the facts of the present case. Reasons are the live link between the controversy and the conclusion, especially when the order is open to further challenge, and the Tribunal must briefly but clearly state how the facts are covered by the cited decision. The impugned order was set aside and the matter was remanded for de novo consideration. Case-Laws Central Excise Wed, 31 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462545