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TMI Blog2004 (12) TMI 506X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondent. [Order per : V.K. Jain, Member (T)]. Heard Shri Chattopadhyaya, Consultant for the Appellant on the Stay Petition filed by the Appellant. In this case the Commissioner (Customs) has confirmed the duty demand of Rs. 29.94 Lakhs for the period from 12-1-2000 to 20-2-2002 by a show cause notice issued on 12-8-2002. The main contention of the Revenue is that processes under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture within the meaning of Section 2(f) of the Central Excise Act. He submits that manufacture has been defined in the para 3.31 of the Exim Policy as follows : Manufacture means to make, produce, fabricate, assemble, processes or bring into existence, by hand or by machine, a new product having a distinctive name, character or use and shall include process, such as refrigeration, re-pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e . He, further, submits that Board s Circular No. 314/30/97-C.X., dated 6-5-1997 does not confine manufacture under Section 2(f) of the Central Excise Act. In support of this he cites two decisions of the Tribunal : Oracle Infotech (P) Ltd. v. Commissioner of Central Excise, New Delhi reported in [2003 (151) E.L.T. 656 (Tri.-Del.)] and Super Cassettes Industries Ltd. v. Commissioner of Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evp. Commissioner at any stage before the Commissioner passed its adjudication order. In view of above, the Consultant requests that they have a prima facie case in their favour and stay may be granted to them. 2. Shri Sanyal, learned JDR reiterates the findings of the Commissioner in his Adjudication order. 3. We have heard both the sides and after hearing them and perusal of the records, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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