2003 (9) TMI 103

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....ral)]. - This order will dispose of three Central Excise Cases Nos. 35, 36 and 37 of 2003 in which similar questions of fact arise. These are petitions filed by the Revenue under Section 35H(1) of the Central Excise Act, 1944 for a mandamus directing the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi to prepare the statement of the case and refer to this Court the question of law....

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....trips amount to 'manufacture' of a new excisable commodity. Since there was no evidence on the record the Tribunal accepted the appeal filed by the assessee and remanded the case back to the adjudicating authority for recording a finding on the aforesaid issue. The Tribunal further found that no penalty was imposable because there was no suppression of facts on the part of the assessee. 2. We h....