ORDER :

The adjudication of a show cause notice under Section 11A of the Central Excises and Salt Act, 1944 by the Commissioner, which was adverse to the assessee, was interdicted by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench (hereinafter referred to as "the Tribunal") by the impugned order on a finding that the process deployed in the unit of the assessee did not amount to manufacture within the meaning of Note 10 of Chapter 28 of the Central Excise Tariff Act, 1985 (hereinafter referred to as "the Tariff Act"). The learned Tribunal having interdicted the attempt on the part of the adjudicating authority to hold that the assessee was liable to pay the differential duty on the finding recorded on the core issue, namely, that the activity undertaken by the assessee did not amount to manufacture, the other questions arising, namely, the availability of the extended period of limitation under the proviso to Section 11A of the Act and also whether the sales/transfers were to related person and not made at arms length were not gone into by the learned Tribunal.

2. The above truncated scope of the matter is what would require consideration of this Court in the