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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 ..... aspect has not been looked into by the Tribunal at all. Since adjudication of factual aspects are involved, it is only proper that the Tribunal considers the issue afresh - appeal allowed by way of remand. - Central Excise Appeal Nos. 20 & 21 of 2010 And WP(C) No. 15091 of 2013 - - - Dated:- 22-10-2018 - MR K. VINOD CHANDRAN AND MR ASHOK MENON, JJ. For The Petitioner : ADVS. SRI. K. JOHN MATHAI, SRI. KURYAN THOMAS, SRI. M. GOPIKRISHNAN NAMBIAR, SRI. P. BENNY THOMAS AND SRI. P. GOPINATH For The Respondent : ADVS. SRI. P. R. SREEJITH, SC, CBEC AND SRI. THOMAS MATHEW NELLIMOOTTIL, SR. SC, CBEC JUDGMENT Vinod Chandran, J . Two Central Excise Appeals and a Writ Petition are before us challenging lev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of a manufactured product; (ii) which is specified in relation to any goods in the section or Chapter notes of The Fourth Schedule as amounting to manufacture; The Chapter notes of the Schedule to the Central Excise Tariff Act was amended by introducing Note '9', which is extracted hereunder:- 9. In relation to lubricating oils and lubricating preparations of heading No.27.10, labelling or relabelling of containers 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; w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hapter note '9' included in the Central Excise Tariff Act. Since adjudication of factual aspects are involved, it is only proper that the Tribunal considers the issue afresh. We, hence, set aside the order of the Tribunal and remand the matter to the Tribunal for consideration, looking at the statutory provisions. 6. In the Writ Petition, the assessee is the writ petitioner, who claimed waiver of deposit for the purpose of consideration of the appeals itself on merits. Considering the fact that the Writ Petition itself was pending for the last five years with a stay, it is only proper that the waiver be allowed and the issue be considered on merits, especially when we are remanding two other matters to the Tribunal. The individua ..... X X X X Extracts X X X X X X X X Extracts X X X X
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