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2014 (11) TMI 306 - CESTAT NEW DELHIManufacturing activity or not - The jumbo rolls are first trimmed on their edges to remove torn portions and then printed in rotary printing machines with specific designs with the aid of non toxic, non-poisonous & specially formulated food grade liquid printing ink (purchased from manufacturers of those products). Thereafter the rolls are slit to the specified, required width. - Held that:- alleged process does not amount to manufacture - Decision in the case of RGL. CONVERTORS [2003 (3) TMI 157 - CEGAT, NEW DELHI] followed. - Decided in favor of assessee. Nevertheless, the primary and the lower appellate Authorities in this case, despite adverting to the judgment of this Tribunal and without concluding that the judgment had suffered either a temporal or plenary eclipse (on account of suspension or reversal of its ratio by any higher judicial authority), have chosen to ignore judicial discipline and have recorded conclusions diametrically contrary to the judgment of this Tribunal. This is either illustrative of gross incompetence or clear irresponsible conduct and a serious transgression of quasi-judicial norms by the primary and the lower Appellate Authorities, in this case. - appeal of the assessee allowed with costs of ₹ 10,000/- payable by Revenue to the appellant-assessee
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