2004 (4) TMI 338

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..... Chacko, Member (J)]. In this appeal of the department, the challenge is against the order of the Commissioner (Appeals) holding that no manufacture was involved in the respondents process of compressing and bottling of Carbon dioxide received through pipeline from various fertiliser units. The period of dispute is July 1995 to February 1997. 2. We have examined the records and heard both .....

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..... uestion would become excisable. This argument does not hold good inasmuch as the appeal memo itself states that the Chapter Note was introduced with effect from 1-5-1997. That the Note has only prospective operation having been conceded by the appellant, we need not labour on the point. 4. Ld. Counsel for the respondents has relied on a judgement of the Hon ble High Court of Madras, rendered in .....

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