2008 (6) TMI 499

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..... SDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. -  This application is filed against the order-in-original No. 14/CEX/2004 dated 30-8-2004. 2. Considered the submissions made by both sides and perused the records. 3. The ld. Counsel submits that the issue involved in this case is squarely covered by the judgement and order of the Tribunal in the case of C.T. C .....

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..... e of manufacturing of cotton yarn will not amount to manufacturing of goods. As we have already noted that the adjudicating authority has only considered the earlier case of the C.T. Cotton Yarn Ltd., as reported at 2001 (135) E.L.T. 491 (Tri.-Del.) that is set aside by the Hon'ble Supreme Court. Hence, we are of the view that the adjudicating authority should reconsider the issue again in the lig .....

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