Court Rules Blending Mineral Oils as Manufacturing Under Central Excise; Appellant Must Pay Dues, High Court Upholds Decision.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Process amounting to manufacture or not - activity of blending of various mineral oils and selling the same to various industrial consumers or persons engaged in the construction of roads - The demand is raised well in time by the respondent and the appellant cannot deny the payment of his legal dues towards the respondents - this Court finds that the judgment passed by the learned Appellate Authority below, upholding the order passed by the authorities below is just reasoned after appreciating the facts - HC....