TMI Blog2011 (2) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... e Supreme Court in case of Commissioner of Central Excise, Chandigarh v. Shital International, [2010 -TMI - 78218 - Supreme Court of India], (the Shital cases) - There is no justification in expressing opinion at this stage - It would be proper to send the reference back to the Tribunal to decide the appeal again after recording finding on the following two questions. - 1 of 2007 - - - Dated:- 18-2-2011 - Yatindra Singh and Prakash Krishna, JJ. REPRESENTED BY : Shri S.P. Kesharwani, Counsel, for the Petitioner. S/Shri V.B. Upadhyay and Ramesh Singh, Counsels, for the Respondent. [Order]. The Facts : M/s. Versatile Enterprises Pvt. Ltd. (the Assessee) is a job worker. The Assessee receives unprocessed grey pile fabrics. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the High Court requiring the Tribunal to refer the statement of case on the substantial question for the opinion of the Court. This application was allowed. Hence, the present reference. Substantial Question of Law 7. We have heard Shri S.P. Kesharwani, counsel for the Department and Shri V.B. Upadhyay and Shri Ramesh Singh, counsel for the Assessee on the following question of law : Whether the process of (i) back coating of the fabric with acrylic emulsion, (ii) shearing or cropping and (iii) electrifying polish, carried on silver knitted or yarn gray fabrics amount to manufacturer? The Decision 8. The word manufacture is defined under Section 2(f) the Act. The definition of the word manufacture under the Act is an inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mbined together come within the ambit of any other process as used in note 4 or not? 14. The adjudicating officer by his order has held that the goods of the Assessee is not unprocessed grey fabrics as received by it and are not the same commodity. 15. The Commissioner (Appeals) after considering the fact that the Assessee was taking back the duty paid by them from the suppliers has held that the the processes carried out by the Assessee had made the goods in a finished, saleable condition besides adding to its value. 16. The Tribunal has not recorded any finding in the case but has allowed the appeal merely on the decision given by Special bench of the Tribunal in Maharashtra-Fur case. 17. The Maharashtra-Fur case was taken in ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r not on the ground that it was not raised before the authorities below. 21. Apart from the above, in the Shital case, both the appellate authorities had found that neither shearing nor back-coating broght about any permanent or lasting change in the knitted pile fabric manufactured by the assessee in that case. In the present case, no such finding is recorded by the Tribunal. The adjudicating officer and the Commissioner (Appeals) have recorded the finding against the Assessee and in favour of the Department. 22. In view of above, the reference cannot be answered in favour of the Assessee on the basis of Shital case. However, the reference can also not be answered in favour of the Revenue, as there is no required finding by any of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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