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2023 (4) TMI 917 - BOMBAY HIGH COURTProcess amounting to manufacture or not - fabrics (semi-finished goods) - failure to produce any evidence to show that the loose quantity reflected in the RG-1 Register consisted of grey fabrics which was yet to under go several process - HELD THAT:- Though there is an assessment of facts by both, the Commissioner (Appeals) and the Appellate Tribunal, it is quite clear that the basic position of law has revolved around the decision in the case of M/s. Vishnu Dyeing and Printing Works. The Commissioner (Appeals) relied on the same in order to identify the nature of the goods as to whether they are finished or semi finished based on the entries in the RG-1 register. The Appellate Tribunal relied on its own decision in the same case to hold it otherwise. It is clear from the order of the Appellate Tribunal that the Appellate Tribunal has been heavily influenced by the decision rendered in the case of M/s. Vishnu Dyeing and Printing Works. The contentions of the learned counsel for the Respondent cannot be accepted that the discussion of the Tribunal should be severed to uphold certain findings. Since the manner in which one of the main findings sought to be scrutinized is reversed, the submission of the learned counsel for the Appellants, needs to be accepted that the matter needs reconsideration by the Appellate Tribunal. Appeal filed by the department remanded for reconsideration.
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