2015 (10) TMI 1942

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..... he Appellant. Shri Sarang Joshi, for the Respondent. ORDER The Revenue is in appeal against the impugned order wherein the ld. Commissioner (Appeals) set aside the order of adjudication. 2. The respondents are manufacturers of laminated plastic film. Relying on the decision in Meltex (I) P. Ltd. - 2004 (165) E.L.T. 129 (S.C.), passed by the Hon'ble Apex Court, revenue is of the view that .....

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..... e Meltex (I) P. Ltd. (supra), it was held that the activity undertaken by the respondent does not amount to manufacture. Therefore, impugned proceedings have taken place. It is not in doubt that the respondent has cleared the goods after processing of the inputs on payment of duty. Therefore, relying on Ajinkya Enterprises - 2013 (288) E.L.T. 247 (T), which has been affirmed by the Hon'ble High Co .....

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