TMI Blog2007 (2) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... r per : T.K. Jayaraman, Member (T)]. These RoM applications have been filed in respect of the Final Order Nos. 1400 1401/2006, dated 30-8-2006 [2007 (207) E.L.T. 476 (Tribunal)] passed by this Bench. 2. Shri Anjaneyulu, the learned Chartered Accountant, pointed out that this Bench has upheld the order of the Adjudicating Authority. The Adjudicating Authority has relied on the decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... legal and proper. 4. We have gone through the records of the case carefully. In the Final Order, the Bench has upheld the OIO, which relied on the decision in the case of General Industrial Corporation (cited supra). The issue is that the stranding of wires amounts to manufacture. Although the fact that the decision of the Tribunal was overruled by the Hon ble Apex Court was not brought to our n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 25-7-1996 has allowed the Civil Appeal No. 5087 of 1995 filed by M/s. General Industrial Corporation against the CEGAT Order Nos. E/1 2 /95-B1, dated 16-11-1994 and reported in 1995 (77) E.L.T. 210 (Tribunal) (General Industrial Corporation v. Collector). While allowing the appeal, the Hon ble Supreme Court passed the following order :- When notice was issued on the appeal, it stated that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder erstwhile Tariff Item 68) out of Gl wires by stranding 7 or 8 single galvanised wire amounts to manufacture under Section 2(f) of the Central Excise Act. The Tribunal further held that General Industrial Corporation (GIC) were the manufacturer and that the value of the goods manufactured by GIC on job work basis out of raw material supplied by Arkay was to be added in the clearances of GIC an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of seizure. [General Industrial Corporation v. Collector -1997 (94) E.L.T. A146 (S.C)] Since the basic issue of manufacture has been settled in favour of the assessee, in the present case, the decision of the Adjudicating Authority is not sustainable. Hence, no duty is demandable. Therefore, we recall the Final Order. Thus, the RoM application is allowed by allowing the appeal itself. (Pron ..... X X X X Extracts X X X X X X X X Extracts X X X X
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