https://www.taxtmi.com/caselaws?id=46555 The Supreme Court remitted the case to the Tribunal and the Commissioner of Excise (Appeals) to determine whether the process of cold rolling steel strips constitutes the manufacture of a new excisable commodity. The burden of proof lies with the department to establish this. The Court also directed a fresh consideration on the defective show cause notice issue and the question of unjust enrichment regarding the passing on of excise duty burden to buyers. The Assistant Commissioner was instructed to first decide on unjust enrichment, with subsequent appeal options available. en-us Tue, 22 Apr 2003 00:00:00 +0530 Sat, 21 Jun 2014 21:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46555 The Supreme Court remitted the case to the Tribunal and the Commissioner of Excise (Appeals) to determine whether the process of cold rolling steel strips constitutes the manufacture of a new excisable commodity. The burden of proof lies with the department to establish this. The Court also directed a fresh consideration on the defective show cause notice issue and the question of unjust enrichment regarding the passing on of excise duty burden to buyers. The Assistant Commissioner was instructed to first decide on unjust enrichment, with subsequent appeal options available. Case-Laws Central Excise Tue, 22 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46555