2004 (11) TMI 349

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....ri K.K. Srivastava, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  According to the applicants, errors apparent on the face of the record arise from Tribunal's Order Nos. A/114 & 115/WZB/2004/C-I, dated 23-1-2004 [2004 (166) E.L.T. 511 (T)] in not recording any finding on the plea raised that the process undertaken by them does not amount to manufacture and on....

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....determination and that the product in dispute is to be held as not a result of manufacture, in the light of Tribunal's order in National Organic Chemical Industries Ltd. v. CCE, Nagpur, 2003 (156) E.L.T. 991 and the Apex Court's decision in Tega India Ltd. v. CCE, Calcutta-II, 2004 (164) E.L.T. 390 (S.C.) is not tenable. We, however, see merit in the plea advanced before us that the benefit of SSI....