1997 (6) TMI 120

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..... Respondent. [Order per : S.L. Peeran, Member (J)]. - This appeal arises from order dated 9-5-1989 passed by Addl. Collector, Indore confirming the duty amount of Rs. 292,444.74 being the duty on angles and plates removed by them from 1-3-1986 to 31-5-1987 to their R & D Centre. 2. Ld. Advocate appearing for the appellants submitted that on their own the Tribunal had rejected the revenue a .....

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..... Excise, Coimbatore as reported in 1996 (88) E.L.T. 407 wherein in an identical goods, the Tribunal has held that such activity, does not amount to manufacture. 3. Ld. DR reiterates the departmental arguments. 4. We notice that the Revenue has filed an appeal in their appellant's own case on an identical issue. The same was dismissed by Tribunal holding that such activity does not amoun .....

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