TMI Blog1997 (7) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... C. Jain, Member (T)]. Learned Advocate, Dr. Samir Chakraborty points out that the issue involved in this case is the same as was decided by the Tribunal in the appellants own case heard on 15-7-1997 in Appeal No. E-4328/89. The issue is whether tobacco powder brought into existence by the appellants by crushing of tobacco leaves, stems, stalks and butts, amounts to the process of manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is no difference in the facts and circumstances of both the cases. 2. Learned JDR, Shri R.K. Roy for the Revenue, on the other hand, points out that there has been some development during the relevant period which calls for re-consideration by the Bench. He submits that the Notification No. 445/86-C.E., dated 6-11-1986 was issued by the Central Government to the effect that crushing of tobac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture undertaken, as also inputs used and the tariff heading of the inputs etc. He points out that since a view has already been taken by the Tribunal not only in the case of the appellants but also in the case of Shri Viswa Vijay Industries, a similar view be taken in the instant case. 5. We have carefully considered the submissions of both sides. We agree with the submissions of the lea ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
