2008 (5) TMI 56

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..... vocate, for the Appellant. Shri. M. M. Mathkar, JDR, for the Respondent. [Order per: Mrs. Archana Wadhwa, Member (Judicial)]- The appellants are engaged in the process of metallising and lacquering and laminating on duty paid Polyester, BOPP/PUC films etc. as well as selling of duty paid films. The dispute in the present appeal is as to whether the said activity amounts to manufacture or not. As .....

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..... peal by the Revenue.  First of all, we would like to observe that such action on the part of the Commissioner (Appeals) was against the settled principles of jurisprudence.  In the absence of any challenge by the Revenue to the said part of the Asst. Commissioner's order vide which he dropped the penalty, it was not open to Commissioner (Appeals) to decide the said issue and impose penal .....

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..... Vs. UOI [1991(52) ELT 506(Bom.)]. The said decisions do not stand followed by Commissioner(Appeals) on the ground that the same are not relevant after introduction of eight digit classification code in Central Excise Tariff Act, where raw materials fall under chapter heading No.3940 and finished product falls under heading No.3921. We do not find any merits in the above distinction raised by Commi .....

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