2002 (11) TMI 448

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....th Vipin Jain, CA, for the Appellant. Shri Hitesh Shah, DR, for the Respondent. [Order per : Gowri Shankar, Member (Tribunal)]. -  Appeals taken up for disposal after waiving deposit. 2. These two appeals by United Television, a division of United Software Communication Ltd., are against the orders of the Commissioner confirming two demands for duty issued to it and imposing ....

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....ded period is that the appellant has not disclosed to the department the fact of manufacture of these films. 4. In the proceedings before the Commissioner, the assessee had raised, inter alia, the following points. Assuming the process of making the films amounts to manufacture, the benefit of exemption contained in Entry 7 to the table to Notification 48/94, and similarly worded notificat....

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....hich has been extended to video recording. The perception of the Bench is that the principles involved and the material required for, video recording are the same as those required for sound recording. He further brings to our notice a declaration filed on 15-4-1997 by the appellant to the department intimating it of its being engaged in the making of recorded film, which he says was omitted to be....