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2011 (2) TMI 180 - HC - Central ExciseManufacture - Unprocessed grey pile fabrics - Processes of pile opening (if required), back coating, and pile cutting & polishing - Whether these three processes combined together come within the ambit of ‘any other process’ as used in note 4 or not - The Tribunal has not recorded any finding in the case but has allowed the appeal merely on the decision given by Special bench of the Tribunal in Maharashtra Fur Fabrics Ltd. v. Collector of Central Excise, case - The impugned order of the Tribunal in the case is based upon the decision of Special bench in the Maharashtra-Fur case that was overruled by the Supreme Court in case of Commissioner of Central Excise, Chandigarh v. Shital International, [2010 -TMI - 78218 - Supreme Court of India], (the Shital cases) - There is no justification in expressing opinion at this stage - It would be proper to send the reference back to the Tribunal to decide the appeal again after recording finding on the following two questions.
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