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2015 (7) TMI 1002 - ANDHRA PRADESH HIGH COURT

2015 (7) TMI 1002 - ANDHRA PRADESH HIGH COURT - 2015 (325) E.L.T. 292 (A. P.) - Manufacturing activity or not - whether the cutting of jumbo rolls into smaller sizes and printing on them by a job worker would amount to manufacture as defined under the Central Excise Act - Held that:- t the processes undertaken do not bring into existence a new commodity. - appeal filed by the Revenue against the order of the Tribunal in R.G.L. Convertors Vs. Commissioner of Central Excise, New Delhi [2003 (3) TM .....

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e corks. In other words, the facts are identical. - Decided against Revenue. - C.E.A. Nos. 16 and 25 of 2005 - Dated:- 9-7-2015 - Hon'ble Sri Justice G. Chandraiah And Hon'ble Sri Justice Challa Kodanda Ram,JJ. For the Appellant : Sri Gopalakrishna Gokhaley Learned Standing Counsel for the Department. For the Respondent : Sri Sridharan JUDGMENT (Per Honble Sri CKR, J) These Central Excise Appeals are filed by the Commissioner of Central Excise and Customs, Hyderabad-IV Commissionerate, H .....

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ing and winding Cork Tipping Paper does not amount to manufacture and 2) No subject processes undertaken by the assessee was bringing into existence any new commodity? 2) The facts are not in dispute. The respondents industrial concern received paper in jumbo rolls of width 470 mm to 520 mm and length 12,100 mts. The Jumbo rolls are cut into strips of width 35mm to 48 mm and length of 2000 mts., to 3000 mts., and the same returned to M/s VST Industries, Azamabad (in short VST), in smaller rolls, .....

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7; 89,54,222/- was demanded along with equal amount of penalty coupled with interest. Against the Order-in-Original dated 29.05.2000 the respondent filed an appeal before the Tribunal. The Tribunal by its final order dated 11.05.2004 allowed the appeal following the case of RGL Convertors Vs. Commissioner of Central Excise, New Delhi equivalent to 2003 (154) ELT 711 (Tri.-Del). The Tribunal also distinguished the larger Bench order of the Calcutta Tribunal in the case of M/s Headway Lithographic .....

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r the Central Excise Act. The learned counsel for the appellant does not dispute that in large number of cases the Tribunals across the country had decided the slitting of the jumbo rolls into of duty paid cork tipping paper and printing on them does not amount to manufacture. However, the larger Bench of Calcutta Tribunal had taken a contra view. When the larger Bench order of the Calcutta Tribunal was placed before the two Member Bench, the decision was not followed by the Tribunal merely stat .....

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