2011 (8) TMI 309

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....adhwa (for the Bench):   The prayer in the application is to dispense with the condition of pre-deposit of Service Tax of Rs. 63,068/- confirmed against the applicant appellant for the period 2004-08. We note that the appellant is engaged in undertaking the yamming process i.e. affixing the colour yoke with the picture tube by way of yamming process and then adjusting them electronically t....

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.... reported in [2001 (130) ELT 451 (Tri-LB)] which held that such yamming process amounts to manufacture, dropped the demand against the appellant.   3. The said order of the original authority was appealed against by the revenue on the following grounds:   (1) The Assistant Commissioner failed to appreciate that the process of Yamming is nothing but fixing deflection yoke with the p....

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....f M/s. Weston Electronics vs. CCE, Delhi reported in 2001 (130) ELT 451 (T-LB), while dropping the demand in the instant case in as much as the said order of the Hon ble CESTAT has not been accepted by the Department and an SLP has been proposed against the said order. This fact has been confirmed by CCE, Delhi III vide C.No. V (law) HQ/CE-D-III/84/08 dtd. 25.3.2010 that the CESTAT order has not b....

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....ntended in the grounds of appeal, has also not been shown to have been implemented by the revenue inasmuch as the there is nothing on record to show that such an SLP stands actually filed. We also further note that it was the revenue s own stand before the Larger Bench that yamming process amounts to manufacture. In these circumstances, it is not understood as to how Revenue could have different s....