9911796707
TMI Blog2002 (11) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. Shri Hitesh Shah, DR, for the Respondent. [Order per : Gowri Shankar, Member (Tribunal)]. - Appeals taken up for disposal after waiving deposit. 2. These two appeals by United Television, a division of United Software Communication Ltd., are against the orders of the Commissioner confirming two demands for duty issued to it and imposing penalties. Appeal 2930/02 is against the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... closed to the department the fact of manufacture of these films. 4. In the proceedings before the Commissioner, the assessee had raised, inter alia, the following points. Assuming the process of making the films amounts to manufacture, the benefit of exemption contained in Entry 7 to the table to Notification 48/94, and similarly worded notifications for the subsequent periods, would be avai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perception of the Bench is that the principles involved and the material required for, video recording are the same as those required for sound recording. He further brings to our notice a declaration filed on 15-4-1997 by the appellant to the department intimating it of its being engaged in the making of recorded film, which he says was omitted to be cited, before the Commissioner. 5. If t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertakes that he will not argue before the Commissioner fresh material or issues on points other than the availability of the exemption and the limitation, of course reserving its right, with which we entirely agree, to cite case law which could not be cited earlier because they were not in existence or had not been reported. 6. The appeals are accordingly allowed and the impugned order set a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
