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TMI Blog2011 (2) TMI 1319X X X X Extracts X X X X X X X X Extracts X X X X ..... h i/b P.D.S. Legal, for the Respondent. JUDGMENT [Judgment per : Mridula Bhatkar, J.]. - This appeal was admitted on the following questions of law : 1 Whether the CESTAT was justified in holding that cut and embossed foil which comes into existence during the course of manufacture of cigarette is not dutiable? 2 Whether on the facts and circumstances of the present case the CESTAT was justifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nded. Being aggrieved by the said Order-in-Original, the assessee preferred an appeal before the Commissioner (Appeals), Central Excise, Mumbai-V who by order dated 3-8-1999 allowed the appeal of the assessee, by holding that no marketable commodity came into existence on account of embossing/cutting to shape the aluminium foil purchased by the assessee and consequently duty paid on such activity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee on payment of excise duty is also subjected to the process of cutting it into small pieces which changes the form and nature of the foil and hence the said process amounts to manufacturing. Accordingly counsel for the Revenue submitted that the order passed by the CESTAT is liable to be set aside. 4. In a companion appeal being C.E. Appeal No. 139/2005 (Commissioner of Central Excise v. G ..... X X X X Extracts X X X X X X X X Extracts X X X X
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