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2019 (4) TMI 472

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..... R OF CENTRAL EXCISE [2011 (7) TMI 24 - DELHI HIGH COURT] were considering the very same issue in respect of very same assessee. Since the matter has already attained finality in the hands of the Apex Court, there is no merits in the appeal filed by the Revenue - appeal dismissed. - E/227/2009-DB - A/30235/2019 - Dated:- 20-2-2019 - Mr. M.V. Ravindran, Member (Judicial) And Mr. P. Venkata Subba .....

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..... ondent submits that the issue is no more resntegra as the very same issue in respect of the very same appellant has attained finality in the hands of the Apex Court in the judgement dated 13.01.2012 wherein Hon ble Supreme Court held that mixing of polymers and additives to heated bitumen does not amount to manufacture. He submits that following the very same decision in the appellant s own case, .....

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