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of <h1>CEGAT Tribunal Upholds Collector's Ruling on Sawn Timbers Not Being Manufacture</h1> <h3>CCE., BHUBANESWAR Versus ORISSA FOREST DEVELOPMENT CORPORATION LTD.</h3> The Appellate Tribunal CEGAT, CALCUTTA dismissed the Revenue's appeal against the Collector (Appeals) order. The Collector (Appeals) accepted that sawn ... Appeal - Adjudication order The Appellate Tribunal CEGAT, CALCUTTA dismissed the appeal by the Revenue against the order passed by the Collector (Appeals). The Collector (Appeals) accepted the respondent's contentions that sawn timbers do not amount to manufacture. The appeal was dismissed as the Collector (Appeals) rightly directed the issuance of a certified copy of the order-in-original and entertained the appeal within the specified period. The Tribunal found no merit in the appeal filed by the Revenue.
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