2026 (2) TMI 1078

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....nt: Mr. Kaushik Dey, Adv. Mr. K.K. Maiti, Adv. For the Respondent: Mr. Abhijit Biswas, Adv. Mr. B. Sengupta, Adv. The Court: Learned counsel appearing for the Central Excise Department suggests the following substantial questions of law by filing the appeal under Section 35G of the Central Excise Act, 1944. "I. Whether the activities of the respondent is "deemed Manufacture" wher....

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....onfirmed in her statement dated 21-07-2015 that goods are being packed in crates before delivering the same to their clients. III. Whether in case of duty paid items and non-availment of CENVAT Credit can covert the manufacturing activities in to trading activity ? IV. Whether the respondent is "manufacturer" or "Trader" where the Learned Tribunal has held that the activity carri....

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....se or to the value of goods for the purposes of assessment), if the High Court is satisfied that the case involves a substantial question of law. (2) The Commissioner of Central Excise or the other party aggrieved by any order passed by the Appellate Tribunal may file an appeal to the High Court and such appeal under this sub-section shall be - (a) filed within one hundred and ei....

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.... [(a) any judgment of the High Court delivered - (i) in an appeal made under section 35G; or (ii) on a reference made under section 35G by the Appellate Tribunal before the 1st day of July, 2003; (iii) on a reference made under section 35H, in any case which, on its own motion or on an oral application made by or on behalf of the party aggrieved, immediately aft....