2011 (3) TMI 1202

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..... e as well as the assessee are in appeal against the impugned order passed by the lower appellate authority. 2.  The assessee is in appeal against the impugned order on the ground that the lower authorities had held  their activity amounts to manufacture and the claim of the assessee is that the activity undertaken by them does not amounts to manufacture. The Revenue is in appeal agains .....

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..... ble to pay Central Excise duty on these goods. 4. The issue before us is that whether the activity stated herein above amounts to manufacture or not. 5. The Ld. Advocate for the appellant submits that for the earlier period in assessee's own case this Tribunal has held that  the activity stated herein above does not amount to manufacture vide order No.A/851/WZB/05/C-III dated 23/6/2005 & .....

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..... that the activity undertaken by the assessee does not amount to manufacture; therefore, no question of any duty arise. 7. In view of the above findings, the assessee;s appeal is allowed with consequential relief, if any, and the Revenue's appeal is rejected.  Cross objection is also disposed of in above terms.                 ( .....

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