9911796707
TMI Blog2008 (7) TMI 640X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order per : M.V. Ravindran, Member (J)]. This appeal is filed by the Revenue against Order-in-Appeal No. ZBN/46-47/M-VII/2001 dated 30-7-01. 2. Considered the submissions made by both sides and perused the records. 3. Learned SDR appearing on behalf of the Revenue submits that the learned Commissioner (Appeals) has decided the issue on a point which was not in the show cause no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pulverising of polyethylene to powder does not amount to manufacture and hence no duty was payable by them. On this issue, the adjudicating authority has held as under : I find that the only allegation in the notice is that the notice undervalued the clearance of pulverised powder, cleared to their Madras unit. Therefore, I am reluctant to deal with the issue whether manufacturing process of pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id plea in a proper way, has held in the order-in-original, that he was reluctant to deal with the issue and directed the respondent to take up the matter with the appropriate authority. We fail to understand why the adjudicating authority cannot deal with this matter, when the question of valuation of product is in dispute, which can apply only if it is manufactured and is always a consequent to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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