2000 (11) TMI 357

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..... [Order per : G.A. Brahma Deva, Member (J)]. This appeal arises out and is directed against the impugned order dated 13-9-99 passed by the Commissioner (Appeals) New Delhi. 2. The appellant M/s. G.M. Engg. Works engaged in job work of machining/finishing of vehicle parts supplied to them by M/s. Eicher Goodearth Ltd. The show cause notice has been issued demanding duty of Rs. 2,67,539.20 gr .....

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..... en by the party did not amount to manufacture for the first time before the Tribunal. This point was neither raised by the party nor considered by the authority below. 5. We have considered the matter. It is settled position now that excisability is an issue which can be raised at any stage during the pendency of the litigation. Since this important issue has not been considered by the authoriti .....

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