2017 (4) TMI 1240 - SCH - Central Excise

Manufacture - Whether the conversion of paddy into rice amounts to manufacture as per section 2(f) of the Act or not? - Clandestine removal - 100% EOU - export of basmati rice - section 3(1) of the Central Excise Act 1944 read with section 12 of the Customs Act 1962 - the decision in the case of M/s. Dunar Foods Ltd. Shri Ranjeev Aggarwal Executive Director Versus. CCE Panchkula 2016 (11) TMI 636 - CESTAT CHANDIGARH contested - Held that - we find no merit in these Civil Appeals for admission. The Civil Appeals are accordingly dismissed.

Summary

The Supreme Court of India dismissed the Civil Appeals for admission after hearing the Additional Solicitor General and reviewing the relevant material. Delay was condoned. (Citation: 2017 (4) TMI 1240 - SC)