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TMI Blog2015 (6) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... very same item manufactured and cleared by the appellant on their account. It is surprising to note that the first appellate authority has not considered this vital submission of the appellant as to when the same goods are manufactured by the same process, how the said process cannot become manufactured out of job working. In our considered view, the self same activity of conversion of black bars ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, Supdt (AR) ORDER Per: M V Ravindran: When this matter was called out none appeared on behalf of the appellant nor there is any request for adjournment. 2. Since the appeal is of 2010 we take up the appeal for disposal in the absence of any representative from the assessee. 3. Heard learned D.R. 4. After considering the submissions made by the learned D.R. and perusal of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufactured by them and cleared on their account. Due to exigencies of business and in order to utilize the spare capacity, the appellant undertook the conversion of black bars into bright bars on job work basis for an amount received as personal charge. In the entire records we find that the Revenue has not disputed the fact of discharge of excise duty on the very same item manufactured and cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lify as production of goods on behalf of clients as defined under Business Auxiliary Service or it would qualify as manufacture. On bare perusal of the reply to the show-cause notice indicate that there was no response from the department on this query raised by the appellant. The show-cause notice issued in this case is on 13.10.2008 for the period 10.09.2004 to 28.02.2005 which in our view is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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