2000 (1) TMI 388

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.....H. Patil, Advocate, for the Appellant. Shri Deepak Kumar, SDR, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. - In these four appeals arising out of a single impugned order the Collector held that the activity of Punching of plastic sheet board pattern resulting in the manufacture of Dobby Cards amounted to a processes of manufacture giving rise to a new commodity coming i....

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....ilable to plastic dobby cards, the language of the later named of notification being identical, this judgment would apply. In the Meltex (I) Pvt. Ltd. case, the Tribunal was not dealing with dobby cards but with the metallised plastic films. The denial was on the basis that the metallised films were not manufactured from primary forms of plastic but from sheets made from such primary forms. In ess....

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....generation articles of plastic also. We further find that this circular was taken cognizance by the Tribunal in remanding the matter in the case of Commissioner of Central Excise v. Eleconmet Ltd. [1999 (108) E.L.T. 795 (Tribunal)]. 4  Shri Deepak Kumar claims a notification should be construed strictly on the basis of the words used therein and the intent behind the notification is not to....

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....ct on the subordinate officers. 6. We are thus faced with different findings of the Tribunal on the same point that is the interpretetion of the Notification. The added dimension is the manner in which the notification is interpreted that is are plain reading of the words or on taking into account the intent behind the same. In this situation we would not venture to choose between the conf....