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TMI Blog2008 (2) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... - held that the activities carried on by the assessee amounted to 'manufacture' and that the products in question were classifiable under Chapter 20 of CETA – Assessee’s appeal dismissed - 4549 of 2003 - - - Dated:- 19-2-2008 - Ashok Bhan and J.M. Panchal, JJ. [Order].- 1. The appellant carries out the activities of processing dry fruits, peanut and are also carrying out activities of cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o imposed a penalty of Rs.15,000/- on Sh. Sudhir Kumar, Director of the appellant-company. The appellant, being aggrieved, filed an appeal before the Commissioner (Appeals) which was rejected vide order dated 12th February 2001. 3. The appellant thereafter filed an appeal before the Tribunal on the grounds, inter alia , that the activities carried on by the appellant did not amount to manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question. However, since the counsel for the appellant was not present on the date of hearing, the present appeal was de-linked and the connected appeals were disposed of by a judgment dated 07th February 2008 in the case of Commissioner of Customs Central Excise, Goa v. Phil Corporation Ltd . reported in 2008(2) SCALE 260 = JT 2008(2) SC 239. By the said judgment, C.A.No.2215 of 2002 fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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