https://www.taxtmi.com/caselaws?id=44930 In a job-work footwear manufacture arrangement, the liability to central excise duty turned on the identity of the "manufacturer" under the amended definition and later legal developments. The Court held that the issue could not be finally resolved on the Tribunal's existing record because subsequent decisions had materially changed the legal position, and any fresh examination should consider existing and, if needed, additional evidence. It directed that the Tribunal, rather than the Assistant Commissioner, should conduct the reconsideration. The impugned judgment was set aside and the matter remanded to the Tribunal for fresh disposal in accordance with law. en-us Thu, 13 Mar 1997 00:00:00 +0530 Wed, 07 Jul 2010 11:02:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44930 In a job-work footwear manufacture arrangement, the liability to central excise duty turned on the identity of the "manufacturer" under the amended definition and later legal developments. The Court held that the issue could not be finally resolved on the Tribunal's existing record because subsequent decisions had materially changed the legal position, and any fresh examination should consider existing and, if needed, additional evidence. It directed that the Tribunal, rather than the Assistant Commissioner, should conduct the reconsideration. The impugned judgment was set aside and the matter remanded to the Tribunal for fresh disposal in accordance with law. Case-Laws Central Excise Thu, 13 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44930