2011 (3) TMI 1196

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.... Representative (JDR) for the respondent Per: Ashok Jindal: The appellants are in appeal against the impugned order wherein it was held that the activity undertaken by the appellants does not amount to manufacture and it is only an activity of repairs and maintenance of old and used D.G. sets. 2. The short issue to be decided in this case is that, whether dismantling of old and used D.....

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....Chartered Accountant are very much relevant to decide the issue. Therefore, we have taken them on record and the application for placing additional evidence is allowed. 5. In view of the above discussion, we feel that since the lower authorities have not examined the issue on the basis of these certificates, therefore, the matter needs a fresh examination by the adjudicating authority as to wh....