2004 (4) TMI 340

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..... C. Pushkarna, JDR, for the Respondent. [Order per : Justice K.K. Usha, President]. -  When the petition for stay came up for hearing, we find that the appeal itself can be disposed of as the issue raised herein is covered by the ratio of our decision in Final Order Nos. 292 to 302/2004-NB(A), dated 2-4-2004. We, therefore, exempt the condition for pre-deposit and proceed to dispose of the a .....

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..... godown. Identical issue came up for consideration in the above mentioned Final Order dated 2-4-2004, wherein we took the view that conversion of the fabric into sack, even if, involves manufacturing process, the job-worker is carrying on the manufacturing process. Under these circumstances the demand raised against the appellant cannot be sustained. We therefore, set aside the order impugned and .....

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