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TMI Blog2006 (7) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... .I. Sanchais, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. Heard both sides in this application. 2. Vide Order No. A-1286/WZB/2005/C-III, dated 12-7-2005 [2006 (205) E.L.T. 175 (Tribunal)] a decision was arrived at after considering the Apex Court s decision in the case of Laminated Packing - 1990 (49) E.L.T. 326 (S.C.) upholding that manufacture under Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not been cited before the Bench. In any case this decision reported in 2005 (181) E.L.T. 77 has been arrived at without considering the Supreme Court decision in the case of Laminated Packing - 1990 (49) E.L.T. 326 (S.C.), which was followed by us, that the process, as held by us, undertaken amounts to manufacture has been recorded, as an admitted position as submission by the Ld. DR., that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion reported in 2005 (181) E.L.T. 77 in appellants own case has been shown to us, and the Ld Advocate submits that the said decision was cited by the appellants, and requests for recall of our order. After a perusal of the decision, as reported in 2005 (181) E.L.T. 81, it is found that the issues considered were inclusion of printing cost for valuation of goods and the facts were not as before us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... While the Bench agreed with our order No. A-1286/WZB/ 2005/CIII, dated 12-7-2005 as regards manufacture taking place. Therefore, the question of making a reference to the Larger Bench, in view of 2000 (181) E.L.T. 77 A-1286/WZB/2005 CIII, dated 12-7-2005 on an application made under Section 35C of the Central Excise Act, 1944 is not called for. 8. The subsequent decision as reported in 2006 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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