1997 (7) TMI 145

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.... Decisions)<br>Dated:- 29-7-1997<br>1947 of 1990 - -<br>Central Excise<br>J.S. Verma, CJI and B.N. Kirpal, J. &nbsp; [Order]. - These appeals are against the decision of the Tribunal. We find th....

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....roduct by which the goods comes into existence, to enable a decision on the point whether the goods are exigible to excise duty. The appropriate course therefore is to remit these matters to the adjud....