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TMI Blog2011 (8) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... at all and nothing more is to be argued, we intend to dispose of the appeal at this stage itself - However, learned DR submits that he wish to seek certain instructions from the Commissioner for which we give him time till 30.8.11 on which date we will take up the appeal for final disposal. - 1765 of 2010 - - - Dated:- 5-8-2011 - Ms. Archana Wadhwa, Mr. Rakesh Kumar, JJ. Shri Ramesh Nai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufactures under the cover of same challans. 2. The proceedings were initiated against the applicant appellant alleging that the activity undertaken by them does not amount to manufacture. As such it is to be concluded that the said activity is covered under the category of Business Auxiliary service liable to Service Tax. The original authority by referring to and relying upon the decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that manufacturing is a process by which a new and different article must emerge, having distinctive name, characters and use. (3) As mentioned above, before and after yamming process of the picture tube remains the picture tube remains the picture tube, therefore the process of yamming does not amount to manufacturing process. (4) The Adjudicating authority has erred in relying upon t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision stands reversed by the higher appellate forum. In fact it is very strange that in an appeal filed in the year 2010 before Commissioner (Appeals), Revenue has taken a ground that they are proposing to file SLP before Hon ble Supreme Court. It is to be noted that the Larger Bench decision was passed in the year 2001 and no SLP was actually filed for a period of 10 years. The proposal to fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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