https://www.taxtmi.com/caselaws?id=44864 The High Court held that optional accessories purchased externally by a vacuum cleaner manufacturer are not excisable goods for excise duty. The Court allowed the appeal, emphasizing the importance of assessing only products manufactured within the factory premises. The Court also condoned the delay in filing an appeal before the Collector (Appeals) due to the advocate's illness, stressing the need to consider sufficient cause for delay. Furthermore, the Court set aside the ex parte order by the Assistant Collector, highlighting the importance of natural justice principles and fair hearings. The judgment concluded without costs awarded. en-us Wed, 02 Jul 1997 00:00:00 +0530 Mon, 05 Jul 2010 12:38:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44864 The High Court held that optional accessories purchased externally by a vacuum cleaner manufacturer are not excisable goods for excise duty. The Court allowed the appeal, emphasizing the importance of assessing only products manufactured within the factory premises. The Court also condoned the delay in filing an appeal before the Collector (Appeals) due to the advocate's illness, stressing the need to consider sufficient cause for delay. Furthermore, the Court set aside the ex parte order by the Assistant Collector, highlighting the importance of natural justice principles and fair hearings. The judgment concluded without costs awarded. Case-Laws Central Excise Wed, 02 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44864