2009 (6) TMI 779

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....SDR, for the Respondent. [Order per : A.K. Srivastava, Member (T)]. -  This stay petition has been filed by the applicants against the Order-in-Appeal dated 29-01-2009 passed by the Commissioner (Appeals). The Commissioner (Appeals), vide the impugned order, upheld the Order-in-Original dated 30-01-2008 passed by the Additional Commissioner of Central Excise, Belapur, by which the Additiona....

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....h the Commissioner has held that the above activity does not amount to manufacture and dropped the proceedings initiated vide three show cause notices. The Commissioner has relied upon the Hon'ble Supreme Court Judgment in the case of C.C.E. v. S.R. Tissues [2005 (186) E.L.T. 385 (S.C.)] and the Larger Bench decision of the Tribunal in the case of Anil Dang v. CCE [2007 (213) E.L.T. 29 (Tri.-LB)] ....