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2010 (10) TMI 948 - CHHATTISGARH HIGH COURTWhether the Tribunal was justified in holding that the drawing of ribbed bar from iron scrap amounted to manufacture when the dealer got the process done by others? Whether the Tribunal was justified in relying upon a decision of the Tribunal dated November 22, 1991 in Appeal No. 111-III/89 which is actually the opinion of only one Member of the Division Bench? Held that:- We answer the above referred first question of law in affirmation to the effect that the Tribunal was justified in holding that the drawing of ribbed bar from iron scrap amounted to manufacture when the dealer got the process done by others With regard to the second question, i.e., since the order passed by one Member appears to have been approved by the Tribunal and subsequently by this court, it is not necessary to decide the second question of law referred to us for consideration. This issue may be decided in an appropriate case.
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