TMI Blog2016 (5) TMI 565X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee and against the revenue by the authoritative pronouncement of the Apex Court in the case of TI. Diamond Chain Ltd. Versus Commissioner [2000 (3) TMI 1041 - SUPREME COURT OF INDIA], which has been earlier followed by different High Courts and the Tribunal in the instant case. The Tribunal has further held that the demand raised by the Revenue was otherwise also barred by limitation and that the appellant cannot take shelter behind proviso to Section 11-A(1) of the Central Excise Act, 1944, for it was fully aware of the existence of the assessee's unit and its activities. - Decided against the revenue - CEA No.70 of 2015 (O&M) - - - Dated:- 2-5-2016 - MR. SURYA KANT AND MR. A.B. CHAUDHARI, JJ. For The Appellant : Shri Kamal S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facture under Section 2(f) of the Central Excise Act. (ii) the quantity value of clearances made by the party during 01.01.1998 to 31.03.2000 were much higher than the value of lamps purchased by them from its manufacturing unit or acquired from other sources, for trading purpose which prove the clandestine removal of goods by the party from their shop? 4) Whether the Hon'ble CESTAT is correct in setting aside the Order-in-appeal dated 18.1.2006 without considering findings made in Para No.5 of order of Commissioner (Appeals) that the party had purchased various individual parts from suppliers and made clearances of complete items of lamps/lights etc.? The facts, as have been noticed by the Tribunal in the impugned order date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sideration of the Tribunal was, whether assembly of different parts of decorative lamp shades and chandeliers amounts to manufacturing ? The Tribunal has answered the question against the Revenue on the strength of the case law, laying down that assembling of different manufacturing items does not amount to a new manufacturing process and thus, M/s Kapoor Lamp Shade Company (Factory Shop) does not manufacture any lamp shades or chandeliers. The Tribunal has held and rightly so that procuring the manufacturing items and packing them with its own brand name by the assessee, does not amount to creation of a new product which may invite the duty. The question, whether assembly of different parts of decorative lamp shades and chandeliers ..... X X X X Extracts X X X X X X X X Extracts X X X X
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