2009 (9) TMI 450

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..... n 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 .....

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..... s, for the Appellant. Shri Atul Gupta, Co. Secretary for the Respondent. [Order per: D.N. Panda, Member (J)]. - Both sides are in appeal against the order passed by the Id. Commissioner (Appeals) on 18-10-2005. The First Appellate Order is an outcome after the de novo adjudication made consequent upon the first round of litigation before Tribunal. Decision of Tribunal made on 25-3-2004 re .....

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..... h partly and captively consumed partly for manufacture of stainless steel utensils. Shri Atul Gupta submits that this process does not amount to manufacture. 3. Ld. DR submits that the process that was carried out by the appellant-assessee amounts to manufacture as observed at pages 7 and 8 of the order of adjudication. The authority has very well examined the entire process of manufacture and c .....

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..... me of the first hot-rolled products. There is no dispute by the assessee that the process itself amounts to manufacture. In view of no such dispute, we have no scope for review but to uphold the finding of the ld. Adjudicating authority which has been concurred by the ld. First Appellate Authority. Therefore, the appellant-assessee loses its claim of arguing that manufacture was not carried out. W .....

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..... ity. 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. 6. 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. 7. In the result, both the appe .....

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