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2017 (1) TMI 919 - AT - Central ExciseManufacture - import of various parts/ modules/ accessories of digital multi functional printers, copiers and photocopiers cum printers of different models - Some of these machines were also imported by M/s XIL in Semi Knocked Down (SKD) condition and incomplete machine also and were assembled - whether the assemble of these parts amount to manufacture? - appeal filed to Allahabad High Court and the matter was remanded back to Tribunal. Held that: - the order passed by the Hon’ble Allahabad High Court has been challenged by the department before the Hon’ble Supreme Court in Special Appeal No. 6895-97/2012 the same was tagged with another Civil Appeal No.19252/2011, of the assessee pertaining to Hyderabad Branch. Thus, on the issue, the matter is sub-judice before the Hon’ble Supreme Court. When it is so, then liberty is granted to the appellant to come again after having final verdict from Hon’ble Supreme Court, within the prescribe time, if advised so. Appeal disposed off - matter on remand.
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