2011 (7) TMI 1089

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..... led by Commissioner of Central Excise and Customs, Belgaum against the CESTAT Final Order No. 1817/2006, dated 30-10-2006 as reported in 2007 (220) E.L.T. 854 (Tri.-Bang.) (Bhuwalka Pipes Pvt. Ltd. v. Commissioner). While dismissing the appeal, the High Court passed the following judgment : This appeal under Section 35G of the Central Excise Act, 1944 (for short the Act ) is filed by the reve .....

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..... ispute as to the classification of goods, (d) Whether those goods are covered by an exemption notification or not, (e) Whether the value of goods for the purposes of assessment is required to be increased or decreased, (f) The question of whether any goods are excisable goods or not, (g) Whether a process is a manufacturing process or not, so as to attract levy of excise duty, .....

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