2016 (8) TMI 704

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..... Tribunal has become final. Subsequently, in another appeal came up for consideration before the CESTAT in Final Order No.692 of 2005 dated 28.04.2005, in which the Tribunal after taking into consideration the decision of the Hon'ble Supreme Court in Tega India Ltd., Vs. Commissioner of Central Excise, Calcutta-II [2004 (2) TMI 61 - SUPREME COURT OF INDIA], and the earlier order passed by the CEST .....

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..... e petitioner is engaged in the manufacture of Rubber adhesives, Un-vulcanized Rubber sheets, vulcanized sheets, Rubber Hoses, Rubber Gaskets falling under Chapter Sub-Heading Nos.35069110, 40059190, 40082190, 40093200, 40169340 respectively of the Central Excise Tariff Act, 1985. A show-cause notice was issued to the petitioner dated 01.07.2014 calling upon them to show-cause as to why the Rubber .....

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..... ctions and proceeded to discuss about the activity done by the petitioner and concluded that a new product emerges, which is not in the market as 'Rubber Lined Tanks' and 'Rubber Lined Tubes' and confirmed the proposal of the show-cause notice. 3. It is not in dispute that in the Assessees own case the Tribunal held that the very same process was not manufacturing. The said orde .....

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