COMMR.OF CEN.EXC.FARIDABAD vs M/S FOOD & HEALTHCAARE SPECIALIT.

The Supreme Court, in this case, addressed appeals under Section 35L(b) of the Central Excise Act, 1944, challenging the Tribunal's order that quashed a demand for additional excise duty under Section 11A and penalties under Rule 173Q of the 1944 Rules and Rule 25(1) of the 2001 Rules. The Court held that the Assessee, engaged in blending and packing for Heinz, was not the manufacturer and thus not liable for the excise duty, as the Tribunal correctly determined that Heinz was the actual manufacturer. The appeals were dismissed, affirming the Tribunal's decision.