2026 (7) TMI 1188

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....) That Your Lordships may be pleased to issue a Writ of Certiorari or any other appropriate writ, direction or order, quashing and setting aside Final Order No. A/11396-11397/2023 dated 28.6.2023 (Annexure-"H") with a direction to CESTAT, Ahmedabad to decide Appeal Nos. E/10532-10533/2013 on merits;" 2. Learned advocate Mr. Dave at the outset, while pointing out the direction issued by the Customs, Excise and Service Tax Appellate Tribunal (for short "the CESTAT") in Appeal Nos.10532 and 10533 of 2013 vide order 28.06.2023, has submitted that the same require to be quashed and set aside, since the CESTAT has simply remanded the matter to the adjudicating authority for redetermining the duty without examining the imposition of the levy of....

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....have heard the learned advocates appearing for the respective parties. 5. The petitioners filed the Excise Appeals Nos.10532 and 10533 of 2013 challenging the actions of the respondents in levying the excise duty by construing the process undertaken by the petitioners as manufacture within the meaning of Section 2(f) of the Act. The petitioners were subjected to the proceedings by issuance of show-cause notice dated 26.04.2012 seeking recovery of duty for the period from 2007-2008 to 2009-2010 along with interest under Section 11AB of the Act and also for imposing the penalty under Section 11AC of the Act. The show-cause notice culminated into the Order-in-Original dated 08.02.2013 holding the appellants' activity as manufacture of the g....