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Central Excise - Highlights / Catch Notes

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Process amounting to manufacture or not - activity of blending ...

Central Excise

May 13, 2022

Process amounting to manufacture or not - activity of blending of various mineral oils and selling the same to various industrial consumers or persons engaged in the construction of roads - The demand is raised well in time by the respondent and the appellant cannot deny the payment of his legal dues towards the respondents - this Court finds that the judgment passed by the learned Appellate Authority below, upholding the order passed by the authorities below is just reasoned after appreciating the facts - HC

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