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2009 (9) TMI 450 - CESTAT, NEW DELHIManufacture- the Adjudicating Authority to decide whether the process of cold rolling of hot-rolled products amounts to manufacture under Section 2(f) of the Central Excise Act, 1944. This issue was decided against the assessee by the Adjudicating Authority in the de novo proceeding and similar is the consequence by First Appellate Order. Therefore, the assessee’s second round of litigation was with the grievance that the order of adjudication was beyond jurisdiction clearly holding that the process of cold rolling of hot-rolled products amounts to manufacture. Held that- If there is no liability at any stage of manufacture, appellant-assessee should not be demanded the duty. While directing so, we also keep in mind that Revenue has not gone in appeal against the order of adjudication allowed by the ld. Adjudicating Authority. In absence of appeal by Revenue, the relief granted by lower authority cannot be denied. Therefore, the assessee should get relief granted by lower appellate authority. With aforesaid direction and decision, we dismiss the appeal of the assessee except to the extent it is held that the process carried out by the appellant-assessee amounts to manufacture. In the result, both the appeals are dismissed except to the extent indicated above.
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