Commnr. Of Central Excise, Ahmedabad vs Solid & Correct Engg. Works & Ors

The Supreme Court addressed appeals under Section 35L(b) of the Central Excise Act, 1944, concerning the classification of products by manufacturing units and the applicability of excise duty. The Court held that the manufacturing units had incorrectly classified parts as complete plants to evade higher duties, violating Rules 9(1) and 173F of the Central Excise Rules. The Court upheld the Tribunal's decision to set aside the Commissioner's order, confirming that the assembly of parts into a new product constituted manufacture, thus making it liable for excise duty.