2008 (10) TMI 50

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..... Ms. Aruna Gupta, Advocate, Ms. Anil Katiyar and Shri P. Parrneswaran, Advocates, for the Respondent. [Order]. -This batch of Civil Appeals raise a question of law as to whether goods obtained in the process of dismantling of a ship such as angles, plates, rounds and heavy steel pipes etc. would constitute "manufacture" under Central Excise Act? It is the case of the appellants assessees herein th .....

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..... vy steel pipes etc. Since that has not been done, we set aside the impugned judgment and remit the matters to the Adjudicating Authority for fresh consideration in accordance with law. The appellants herein are given liberty to file additional documents including lb data available with them with the Adjudication Authority. They will demonstrate before the Adjudicating Authority the exact process w .....

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