2008 (9) TMI 16

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..... tire adjudication stands derailed - merely powdering shikakai pods not amount to manufacture if no any herbal material is added therein - Department should examine the manufacturing process property revenue appeal dismissed - 6011-6013 OF 2007 - - - Dated:- 17-9-2008 - ORDER Repeatedly this Court has observed that in cases in which excisability is in issue, the Department should insi .....

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..... #39;Reeta' has been held to constitute manufacture in numerous judgments. But, in this case, the respondent-assessee has specifically averred that they are merely powdering shigekai pods and that they do not add any herbal material thereto. Lastly, in the present case, the adjudication authority has not insisted on examining the process undertaken by the assessee in conversion of the pods into .....

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