https://www.taxtmi.com/caselaws?id=470983 Excisability disputes concerning whether processing amounts to manufacture require factual examination of the process undertaken and the goods produced. Where statutory remedies are available through an appeal to the appellate authority or an application to the Advance Ruling Authority, non-exhaustion of those remedies justifies declining writ jurisdiction under Article 226. The affected party must pursue the prescribed statutory remedy rather than seek writ adjudication of the factual excisability dispute. en-us Thu, 11 Jul 2024 00:00:00 +0530 Mon, 17 Aug 2026 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470983 Excisability disputes concerning whether processing amounts to manufacture require factual examination of the process undertaken and the goods produced. Where statutory remedies are available through an appeal to the appellate authority or an application to the Advance Ruling Authority, non-exhaustion of those remedies justifies declining writ jurisdiction under Article 226. The affected party must pursue the prescribed statutory remedy rather than seek writ adjudication of the factual excisability dispute. Case-Laws Central Excise Thu, 11 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470983