2011 (4) TMI 839

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....  Per: Mrs. Archana Wadhwa:   Both the appeals are being disposed off by a common order as they arise out of the same impugned order passed by Commissioner (Appeals). The issue required to be decided in the present appeals is as to whether the activity of bending of pipes carried out by the appellant would amount to process of manufacture or not.   2. The Commissioner (Appe....

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....resaid OIO dt.23.11.04 also applies to this case.   3. Learned advocate appearing for the appellant draws our attention to the Tribunal s order No.A/3077/WZB/AHD/2007, dt.3.12.07, vide which the said Order-in-Appeal No. 45/Commr/2004, dt.23.11.04 relied upon by the Commissioner(Appeals), was set aside and the appeal was allowed by laying down that the activity undertaken by the appellant d....