2014 (9) TMI 135

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..... , for the Respondent. ORDER Heard learned Dy. Commissioner (A.R.). As none appeared on behalf of the respondent in spite of notice. 2. The Revenue filed this appeal against the impugned order whereby Commissioner (Appeals) disposed of the appeals filed by the respondent and set aside the adjudication orders on the ground that recording of video sound blank cassette does not amount to manuf .....

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..... lector of Customs, Calcutta reported in 1999 (114) E.L.T. 770 (S.C.). 4. We find that the demand is for the period May, 1997 to September, 1997 and the Chapter Note 7 of Chapter 85 of the Central Excise Tariff was introduced vide Finance Bill 1997, as per Chapter Note recording of sound will amount to manufacture. Further, we find that Hon'ble Supreme Court in the case of Gramophone Co. of I .....

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