Gases coming in tankers and their repacking/relabeling did not amount to manufacture and mixing of gases and making them available to consumers in small cylinders, did not make gases marketable - Commissioner of Central Excise, Vadodara V Vadilal Gases Ltd - 2017 346 E.L.T. 161 SC.
Denial of request of cross examination of witnesses in a cursory manner without assigning any reason, not sustainable in view of guidelines of Apex Court in 2015(324) E.L.T. 641(S.C.) – Hindustan Mint & Agro Products P. Ltd. V UOI - 2017 346 E.L.T. 206 ALL.
Right for retesting of samples is statutorily conferred by Excise Manual of Supplementary Instructions 2005, Chapter XI on Samples, Para 8.89. Denial of this statutory right violates principles of natural justice resulting into serious civil and criminal liability – Katyal Industries V UOI - 2017 346 E.L.T. 218 ALL.
Endorsement of postal authorities that ‘there is nobody in the factory’ does not amount to refusal or be read as factory is closed. Fresh steps ought to be taken for service in manner prescribed under law - Pioneer Glass Industries V Commissioner of Central Excise - 2017 48 S.T.R. 409 All.
Definition of goods includes currency and hence seized currency can be released on payment of redemption fine - Commr of Customs V Rajinder Nirula - 2017 346 ELT 9 (Bom.)
Single application in respect of two show cause notice can be filed before Settlement commission when the notices are in pursuance of common cause of action - Door Deco Industries V CESTAT - 2017 346 ELT 323 (Del.)
Finding of Fact by Settlement commission not open for examination either by Highcourt or Supreme Court - Standard Shoe Sole and Mould (I) Ltd V CCE 2017 346 ELT 5 (Mad.).