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2019 (6) TMI 876 - MADRAS HIGH COURTProcess amounting to manufacture or not - process of salvaging parts from a used TBM, remanufacturing scrapped parts and components for reassembling the same into a different and unique machine designed for a project specific function - Revenue submitted that the aforesaid proceedings have in fact been placed and pressed into service by the Appellant [i.e., writ petitioner herein] before the 2nd respondent, but the same has not been adverted to in the impugned order - HELD THAT:- It follows as a natural and indisputable sequitur that the 2nd respondent has passed the impugned order, dated 31.10.2017, without adverting to the aforesaid proceedings, wherein it has been held that the aforementioned activity of the writ petitioner is in fact a manufacturing activity within the meaning of Section 2(f) of CE Act. The Commissioner (Appeals-II) (2nd respondent) has to necessarily be directed to have a relook of the entire matter, holding that the aforementioned activity of the writ petitioner qualifies as a manufacturing activity within the meaning of 2(f) of CE Act and acceptance of the same by the committee of Chief Commissioners. A direction is given to the 2nd respondent to hear the appeal afresh in accordance with law, after giving opportunity of personal hearing to the writ petitioner - Petition allowed by way of remand.
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