2011 (3) TMI 1196

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..... he manufacture of D.G. sets produced by appellant - since the lower authorities have not examined the issue on the basis of these certificates, appeal is allowed by way of remand. - E/2230/2003 - - - Dated:- 16-3-2011 - Shri Ashok Jindal, Shri P.R. Chandrasekharan, JJ. Appearance: Shri Vijaykumar, Advocate for the appellant Shri S.M.Vaidya, Authorised Representative (JDR) for the .....

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..... uring the course of proceedings before the lower authorities the appellants failed to produce these evidences before those authorities to ascertain whether the activity undertaken by the appellants amounts to manufacture or not. Same observation has been made by the lower appellate authority in the impugned order. The certificates issued by the Chartered Engineer and Chartered Accountant are very .....

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