1999 (11) TMI 325

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..... one, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. These two appeals filed by the revenue have the same facts and arise out of the same impugned order. They are therefore being disposed of together in this single order. 2. The respondent assessees were engaged in redrawing of copper and copper alloy tubes and pipes. Such activity was declared to be amounting to manufactu .....

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..... this judgment it was held that the goods which were manufactured prior to levy of duty thereupon but which goods were cleared thereafter, such goods were not liable to excise duty. In this case, admittedly the contested goods were manufactured prior to the creation of the legal fiction whereby the activity of redrawing was equated to the activity of manufacture. The facts being such the cited judg .....

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