1999 (12) TMI 506

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal filed by the Revenue is whether the Hardening and Tempering of soft steel amounts to manufacture. 2. When the matter was called no body was present on behalf of the respondents. They have requested for adjournment on account of illness. However, as the issue involved is very small, we are no....