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TMI Blog2011 (3) TMI 1202X X X X Extracts X X X X X X X X Extracts X X X X ..... case, wherein it has been held that the activity stated herein above does not amount to manufacture. Therefore no hesitation to hold that in this case also that the activity undertaken by the assessee does not amount to manufacture, therefore, no question of any duty arise. Thus when there is no question of any duty, therefore, the benefit of cum-duty does not arise at all - Revenue's appeal is t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e benefit of cum-duty, which the department is challenging before this Tribunal. 3. The facts of the case are that the assessee is a manufacturer of excisable goods. Apart from their manufacturing activity, they have also processed certain duty paid dyes by mixing with high speed stirrer thoroughly by adding preservatives after cooling down to the room temperature, it is filtered and packed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsequential relief. He further submitted that the department's appeal is for not giving cum-duty benefit to the assessee as, when there is no question of any duty, therefore, the benefit of cum-duty does not arise at all. Therefore, the Revenue's appeal is to be rejected. The Ld. DR reiterated the impugned order. 6. After hearing both sides and on perusal of the order passed by this Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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