Supreme Court of India
Commissioner of Central Excise, Chandigarh-ii v. M/s Steel Strips Ltd. Etc.
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What the Court ordered
In the result these appeals are disposed of by remitting to the Tribunal in Civil Appeal 7165 of2000 and Civil Appeal Nos. 7706-7711 of2002, and to the Commissioner of Excise (Appeals) in Civil Appeal Nos. 439-442 of2002 to consider and record findings on the following questions and dispose of the matters before them in accordance with law.
Judgment, page 10
From the headnote
Excise Laws: Central Excise and Salt Act, 1944-Section 11- -Sub-heading 7211.51 and 72 !l.52-Cold rolled strips and hot rolled strips-Claimant engaged in manufacturing cold rolled steel strips from hot rolled strips Claim for refund of excise duty--Tribunal allowing the claim-Department holding that hot and cold rolled strips classified under different heads thus distinct excisable commodities and they had discharged the burden establishing that new excisable commodity-cold rolled strips was the result of process of manufacture undertaken by claimant-.-Claimant denying the allegation-On
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