COMMISSIONER OF CENTRAL EXCISE, MUMBAI-III Versus M/s TIKITAR INDUSTRIES - 2012 (2) TMI 397 - SUPREME COURT OF INDIA - Central Excise
......... ufacturing activity. 7. Since the revenue has not questioned the correctness or otherwise of the findings on the conclusion reached by the first appellate authority vide its order dated 16.5.1997 in GS/132/B.III/97, it may not be open for the revenue to contend that the adjudicating authority was justified in issuing the impugned show cause notices and also the further confirmation of said notices vide orders passed by the adjudicating authority, the appellate authority and the Tribunal. 8. In our opinion, without questioning the orders passed by the appellate authority in GS/132/B.III/97 dated 16.5.1997, the revenue would not be entitled for any relief, whatsoever. The appeals are, accordingly, dismissed, since the order passed by the Assistant Commissioner, holding the process as amounting to manufacture, had been set aside vide order dated 16.5.1997 in GS/132/B.III/97. C.A. No. 3863/2007 In view of the decision in C.A. Nos. 5562-5563 of 2003, this appeal is also dismissed.