2005 (7) TMI 732 - SCH - Central Excise

Summary

The Supreme Court of India in 2005 stated that the decision in Meltex (I) Pvt. Ltd. v. Commr. of Central Excise was distinguishable. The appellant argued that the Department was not given the opportunity to prove that the product in question was being "manufactured" within the definition of the Central Excise Act. The Court condoned the delay and issued notice limited to the question of remanding the matter back to the Tribunal for disposal.