9911796707
TMI Blog2023 (10) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... US COMMR. OF C. EX., CALCUTTA [ 2000 (10) TMI 63 - CEGAT, COURT NO. II, NEW DELHI] where it was held that the work carried out to re-engrave the rollers second, third or fourth time, as the case may be, will not amount to process of manufacture. However, this issue has not been brought before the authorities below. The appeals be remanded to the adjudicating authority to consider the judgment of the Larger Bench of this Tribunal directing discharge of service tax on the activity of re-engraving of Rotogravure Printing Cylinders under Business Auxiliary Service . Appeal allowed by way of remand. X X X X Extracts X X X X X X X X Extracts X X X X ..... value is incorrect, hence liable to be dropped. Further, he has submitted that the Tribunal at Mumbai in their own case vide Final Order No. A/154-155/2010 dated 13.05.2010 following the judgment of Larger Bench of five members in the case of J.S.S. Printing Industries Pvt Ltd vs. CCE, Calcutta - 2000 (122) ELT 309 (Tri. L.B.), where it is held that re-engraving of Rotogravure Printing Cylinders falling under Chapter sub-heading 8442 of the schedule to the Central Excise Tariff Act, 1985 does not result into manufacture, allowed their appeal. It is his contention that even though the judgments have been cited before the ld. Commissioner (Appeals) in one of their appeals, the same was not taken into consideration while passing the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Mumbai Bench in appellant's own case for their Navi Mumbai unit. However, this issue has not been brought before the authorities below. 7. In the interest of justice, we are of the view that the appeals be remanded to the adjudicating authority to consider the judgment of the Larger Bench of this Tribunal followed by the Mumbai Bench in the appellant's own case and also the subsequent Communication of Belapur Commissionerate through letter dt. 18.08.2010 directing discharge of service tax on the activity of re-engraving of Rotogravure Printing Cylinders under 'Business Auxiliary Service'. All issues are kept open. Needless to mention that a reasonable opportunity of hearing be given to the appellant. Appeals are allowed by way of remand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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