2009 (12) TMI 139

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..... he Respondent. [Order]. - P.C.: Heard learned senior counsel for the appellant and the counsel appearing for the respondent. The appeal was admitted on 1st September, 2005 the following substantial question of law:- "Whether the activity of packing imported Compact discs in a jewel box along with inlay card would amount to manufacture under Section 2(f) of the Central Excise Act, 1944?" 2. The .....

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..... process undertaken by the appellant in regard to the compact discs amounted to manufacture. The said show cause notice was replied by the respondent. The adjudication authority by order in order was pleased to confirm the show cause notice. Not satisfied with the aforesaid order, the appeal was carried to the Customs, Excise and Service Tax Appellate Tribunal, West Regional Bench at Mumbai, who a .....

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..... complete and finished." 4. We were taken through the order of the Tribunal as well as the order-in-original. Having seen the facts and circumstances together with the evidence available, no fault can be found with the impugned order. 5. The Tribunal has rightly concluded that the activities carried out by the respondent does not amount to manufacture since the compact disc were complete and fini .....

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