2011 (3) TMI 1202

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....ent Per: Ashok Jindal 1. The Revenue as well as the assessee are in appeal against the impugned order passed by the lower appellate authority. 2.  The assessee is in appeal against the impugned order on the ground that the lower authorities had held  their activity amounts to manufacture and the claim of the assessee is that the activity undertaken by them does not amounts to....

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....the lower authorities that the assessee is liable to pay Central Excise duty on these goods. 4. The issue before us is that whether the activity stated herein above amounts to manufacture or not. 5. The Ld. Advocate for the appellant submits that for the earlier period in assessee's own case this Tribunal has held that  the activity stated herein above does not amount to manufacture v....