2021 (10) TMI 1031 - SCH - Central Excise

Manufacture - whether the activity of metalizing undertaken by the assessee amounts to manufacture or not? - HELD THAT - There are no reason to deviate from the finding of fact recorded by the Tribunal, which is consistent with the record of the case. The conclusion reached is inevitable - there is no merits in this appeal and the same is dismissed.

Summary

The Supreme Court of India, in a 2021 judgment, allowed the condonation of delay in I.A. No. 133617 after finding good cause and a satisfactory explanation. The Court upheld the Tribunal's finding of fact, leading to the dismissal of the appeal. Pending applications were disposed of accordingly.