Just a moment...

Report
FeedbackReport
Bars
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

2002 (11) TMI 382

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pondent. [Order per : G.R. Sharma, Member (T)]. - Revenue has filed this Appeal being aggrieved by the order passed by the learned Commissioner holding that the process undertaken by the assessee in regard to making Chandeliers was a process of manufacture and therefore, duty was payable on Chandeliers. 2. Arguing the case for the respondent Shri B.L. Narsimhan, learned Counsel submits th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....'s remand order and submits that the case was remanded with the direction that calculation of quantum of demand for the subsequent period has been left to the jurisdictional Assistant Commissioner Central Excise and that the jurisdictional Commissioner of Central Excise should discuss all the submissions made by the appellant and then pass a self-contained speaking order in accordance with law. Le....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... adjudication. Now the Commissioner has given a finding. The only finding that has been agitated by Revenue is whether the process of making chandeliers amounts to manufacture. There is no dispute that this is not a process of manufacture and hence we find that since this issue has not been agitated by the respondents, therefore, we have nothing to say but to uphold the finding of the Commissioner....