9911796707
TMI Blog2002 (11) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... SENTED BY : S/Shri J.J. Bhatt, Sr. Advocate with Vipin Jain, CA, for the Appellant. Shri Hitesh Shah, DR, for the Respondent. [Order per : Gowri Shankar, Member (Tribunal)]. - Appeals taken up for disposal after waiving deposit. 2. These two appeals by United Television, a division of United Software Communication Ltd., are against the orders of the Commissioner confirming two demands fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the invocation of the extended period is that the appellant has not disclosed to the department the fact of manufacture of these films. 4. In the proceedings before the Commissioner, the assessee had raised, inter alia, the following points. Assuming the process of making the films amounts to manufacture, the benefit of exemption contained in Entry 7 to the table to Notification 48/94, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing - 2000 (124) E.L.T. 241 which has been extended to video recording. The perception of the Bench is that the principles involved and the material required for, video recording are the same as those required for sound recording. He further brings to our notice a declaration filed on 15-4-1997 by the appellant to the department intimating it of its being engaged in the making of recorded film, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s so because his order cannot be severed. The Counsel for the appellant undertakes that he will not argue before the Commissioner fresh material or issues on points other than the availability of the exemption and the limitation, of course reserving its right, with which we entirely agree, to cite case law which could not be cited earlier because they were not in existence or had not been reported ..... X X X X Extracts X X X X X X X X Extracts X X X X
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