2000 (5) TMI 503

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..... na Wadhwa, Member (J)]. We have heard both sides. The short point involved in the present appeal is as to whether changing capacity and accuracy of the imported electronic balances amounts to manufacture or not. Appellant raised this point for the first time before the Commissioner (Appeals) which has not been allowed to be convassed by the Commissioner (Appeals) by observing that the appell .....

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..... e Asstt. Commissioner. 2. Shri R.K. Roy, learned JDR appearing for the Revenue reiterated the reasonings of the appellate authority. 3. After considering the submissions made from both sides we find that though appellants have admitted that they are liable to pay duty as directed by the Superintendent, the question raised by them before the Commissioner (Appeals) i.e. as to whether the process .....

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