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TMI Blog2018 (11) TMI 1285X X X X Extracts X X X X X X X X Extracts X X X X ..... l Nos. 20 & 21 of 2010 And WP(C) No. 15091 of 2013 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... held by the Honourable Supreme Court in 2002 (140) ELT A248 (SC) [Collector v. Mineral Oil Corporation] by dismissing the Civil Appeal filed. We notice that the order of the Tribunal is dated 25.6.1999 prior to the amendment. Further reliance placed by the Tribunal is on 2004 (175) ELT 630 (Tri- Kolkata) [Timken India Ltd. v. Commissioner of Central Excise, Jamshedpur] and 2008 (224) ELT 603 (Tri. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and repacking from bulk pack to retail packs or the adoption of any other treatment to render the product marketable to the consumer shall amount to 'manufacture'". It is also submitted that sub-clause (iii) was added to Section 2(f) which refers to the Third Schedule, in the year 2003; which according to us do not apply in the case of the product dealt with by the assessees herein. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oil was supplied for industrial purposes, where a further processing is carried out to bring out lubricating oil. 5. We, however, notice from the order of the Tribunal that the assessee-respondent was marketing only one product in the name of 'Jeezol'. It is also the contention that they were supplying it to lubricating dealers as also industrial consumers. There is no contention that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the waiver be allowed and the issue be considered on merits, especially when we are remanding two other matters to the Tribunal. The individual assessees would be entitled to produce the factual details before the Tribunal, who shall look into it and arrive at a finding on facts as also on law, looking at the provisions which we have extracted herein above. The Appeals and the Writ Petition are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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