2001 (5) TMI 226

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..... for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - According to the Revenue, the Tribunal has committed a mistake in holding that the process of coating of inner and outer surface of steel pipes and tubes with concrete does not amount to manufacture and reject the appeal of the Revenue, ld. SDR submits that in the case of Sidhartha Tubes Ltd. v. CCE, New Delhi - [1996 (82) E.L. .....

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..... ed before the Bench while deciding the above appeal and hence no mistake arises from that Final Order of the Tribunal. He cited the decision of the Hon'ble High Court in the case of Deeksha Suri v. Income Tax Appellate Tribunal [1998 (102) E.L.T. 524 (Del.)] in this connection. Secondly, he submits that issue before the authorities below and the Tribunal in this case was that of correct classifica .....

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