2002 (11) TMI 382

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....B.L. Narsimhan, Advocate, for the Respondent. [Order per : G.R. Sharma, Member (T)]. - Revenue has filed this Appeal being aggrieved by the order passed by the learned Commissioner holding that the process undertaken by the assessee in regard to making Chandeliers was a process of manufacture and therefore, duty was payable on Chandeliers. 2. Arguing the case for the respondent Shri ....

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....a Singh, learned SDR refers to this Tribunal's remand order and submits that the case was remanded with the direction that calculation of quantum of demand for the subsequent period has been left to the jurisdictional Assistant Commissioner Central Excise and that the jurisdictional Commissioner of Central Excise should discuss all the submissions made by the appellant and then pass a self-contain....

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....e considered while ordering remand and de novo adjudication. Now the Commissioner has given a finding. The only finding that has been agitated by Revenue is whether the process of making chandeliers amounts to manufacture. There is no dispute that this is not a process of manufacture and hence we find that since this issue has not been agitated by the respondents, therefore, we have nothing to say....