The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed Show Cause Notice (SCN) and held that Central Excise Department cannot decide if activities amounted to manufacture or not. M/s RMC Switch Gears Ltd, the appellant filed the appeal to assail the order passed by the Commissioner (Appeals), CGST & Central Excise, whereby he upheld the orderpassed by the Deputy Commissioner and rejected the appellant’s appeal.
Source: www.taxscan.in
