2010 (3) TMI 142

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....Singh, Sr.Standing counsel, for the petitioner. Mr.MP Devnath, Advocate for the respondent. ASHUTOSH MOHUNTA, J. (ORAL) The revenue has impugned the order dated 26.7.2004 passed by the Customs, Excise & Service Tax Appellate Tribunal, whereby the appeal filed by the revenue was dismissed and it was held that the reprocessing of the defective goods does not amount to manufacture. The sh....

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....onta Sahib unit. After re-processing and re-manufacturing of the defective goods, the same were sent back to Mohali Unit and thereafter sold. The department claimed that the manufacturer is liable to pay the duty on the re-processing of manufactured bulk drugs by the respondent. The demand was confirmed against the assessee by the Assessing Authority, which was also confirmed by the Commissione....