2009 (2) TMI 928

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..... A.K. Jayasankar Nambiar, Adv. For the Respondent : Adv. Sri. Thomas Mathew Nellimoottil for R1 to R3. JUDGMENT S. SIRI JAGAN, J. 1. The petitioner is engaged in the business of re-processing de-graded lubricating oil and selling it. Till the year 2000, such reprocessing of de-graded lubricating oil was held not to involve a manufacturing process by various decisions of the courts and therefore, no .....

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..... First Schedule to the Central Excise Tariff Act, 1895 (5 of 1986) as amounting to manufacture, and the word manufacture shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable goods, but also any person who engages in their production or manufacture on his own account.' 3. Thereafter, the Central Excise Departme .....

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..... itioner reserves their right to pursue that question in a more appropriate case. They would be now satisfied with a direction to the CESTAT, Bangalore, to dispose of appeal No. E/164/01 expeditiously. The learned Standing Counsel appearing for the Central Excise Department is also keen to get the appeal disposed of since, according to him, several crores of rupees are being held up because of the .....

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