2008 (7) TMI 640

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....ppellant. Shri R.G. Sheth, Advocate, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - This appeal is filed by the Revenue against Order-in-Appeal No. ZBN/46-47/M-VII/2001 dated 30-7-01. 2. Considered the submissions made by both sides and perused the records. 3. Learned SDR appearing on behalf of the Revenue submits that the learned Commissioner (Appeals) has decided....

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....n, the appellant took the specific plea that the process of pulverising of polyethylene to powder does not amount to manufacture and hence no duty was payable by them. On this issue, the adjudicating authority has held as under : "I find that the only allegation in the notice is that the notice undervalued the clearance of pulverised powder, cleared to their Madras unit. Therefore, I am reluctant....

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....ally. The adjudicating authority instead of dealing the said plea in a proper way, has held in the order-in-original, that he was reluctant to deal with the issue and directed the respondent to take up the matter with the appropriate authority. We fail to understand why the adjudicating authority cannot deal with this matter, when the question of valuation of product is in dispute, which can apply....