9911796707
TMI Blog2014 (3) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... s admissible to them - Following decision of Indian Strips vs. CCE, Ahmedabad [2004 (3) TMI 230 - CESTAT, MUMBAI] - Decided against assessee. - Appeal No.E/1233/2006-Ex - ORDER NO.50833/2014 - Dated:- 5-3-2014 - Mr. Manmohan Singh, J. For the Respondent : Shri Devender Singh, JCDR JUDGEMENT PER: MANMOHAN SINGH Appeal is of 2006 and has been rolling on board. Notice was issued on 9.1.2014 but no one caused appearance from the appellant s side. Since the matter is of 2006, I proceed to decide the matter with the assistance of learned JCDR. 2. While going through the order of the Commissioner (Appeals) No.67(HKS)CE/JPR-II/2006 dated 24.1.2006, I find that the issue for consideration was whether cold rolled stainless ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ysed in detail by the Commissioner (Appeals). In para 8 and 9, he has clearly brought out that on the basis of chapter note 4 of chapter 72 which reads as In relation to flat rolled products of this chapter the process of hardening or tempering shall amount to manufacture . Activity undertaken by the appellants will amount to manufacture. For ready reference para 8 and 9 of the order are reproduced below:- 8. I have gone through the records of the case and submissions of the appellant at the time of personal hearing as well as in the appeal memorandum. I find that the appellant s refund claim was based on the ground that the process of conversion of SS Hot rolled patta patti into SS Cold rolled patta patti does not amount to manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to in the order of the Assistant Commissioner is based upon his own personal knowledge or is based on authoritative publications? The burden is on the department to prove that the process of manufacture resulted in emergence of a commercially distinct commodity. 9. The Hon ble Tribunal in the case of Indian Strips vs. CCE, Ahmedabad-2004 (73) ELT 265 (wrongly cited by the appellants as Indian Strips others V/s. CCE 2001 (47) ELT 498) put the appeal to the test as indicated by the Hon ble Supreme Court in the case cited supra. After considering all the aspects the Hon ble Tribunal upheld the findings of the Commissioner that reducing the gauge and hardening the strips amounts to manufacture and also that S.S.patta/patties are distinct ..... X X X X Extracts X X X X X X X X Extracts X X X X
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