2017 (10) TMI 1283

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..... Shri M.R. Sharma, Authorized Representative (DR) - for the Respondent. JUDGEMENT: B. Ravichandran :- The appeal is against order dated 19/11/2015 of Commissioner (Appeals), Raipur. The appellants are engaged in processing of iron ore. The dispute is with reference to their Central Excise duty liability on the said process. The appellants contended that the process undertaken by them does not .....

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..... Hon'ble Apex Court decision in Steel Authority of India Ltd. - 2012 (283) E.L.T. A112 (S.C.) and other decided cases. 3. The learned AR reiterated the findings of the lower authorities. He said that the impugned order examined HSN note 2 and 4 of Chapter 26 of the Tariff and arrived at the conclusion. He supported the findings of the impugned order. 4. We have heard both the sides and perused th .....

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..... 03 (154) E.L.T. 65 (T) affirmed by Apex Court - 2012 (283) E.L.T. A112 (S.C.) ; (c) Indian Rare Earth Ltd. - 2002 (139) E.L.T. 352 (T) affirmed by Apex Court - 2009 (241) E.L.T. A70 (S.C.) ; and (d) Super Engineering - 1996 (82) E.L.T. 539 (T). 5. It is clear that process undertaken by the appellant do not amount to manufacture of new product as understood in the industry. Accordingly, we find .....

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