9911796707
TMI Blog2000 (4) TMI 445X X X X Extracts X X X X X X X X Extracts X X X X ..... rder per : Justice K. Sreedharan, President]. - This is an appeal at the instance of the Revenue. They challenge the correctness of the Order-in-Original No. 34/MP/90/Addl. Collr./SRT, dated 18-12-1990. The short facts necessary for the disposal of the appeal are as follows. 2. On the allegation that the respondents herein were engaged in getting the blank video cassettes recorded from var ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore this Tribunal. Pursuant to that order of review, this appeal was filed on 31st August, 1999. 3. Learned counsel representing the department relied on the decision of the Supreme Court in Gramophone Co. of India Ltd. v. Collector of Customs, Calcutta reported in 1999 (114) E.L.T 770 (S.C.) to contend that preparation and sale of pre-recorded audio cassettes is sale after manufacturing act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecording cassettes with audio material is indulged in mass production of such pre-recorded audio cassettes. That activity of recording audio cassettes was taken as a manufacturing activity. As against such an activity, which amounts to manufacture, their Lordships took note of certain activity as service activity and not as manufacturing activity. Thus, it is clear that if one records something in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aph 4 of the order of the Additional Collector. It reads : "4. The officers recorded further statement of Shri C.B. Sukhadia. Prop. of the club on 16-6-1986 under Section 14 of the Central Excises and Salt Act, 1944. Shri C.B. Sukhadia in his statement dated 16-6-1986 among other things stated that he runs video cassettes library and is giving recorded video cassettes on hire to his library ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the companies were not given any bills/invoices and, therefore, he showed his inability to state the name and address of the companies agents who were visiting the club." From the above statement, it is seen that the respondents were not selling pre-recorded video cassettes. The respondents themselves were not even recording the video cassettes. Therefore, as per the decision of the Supreme C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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