2010 (12) TMI 1043

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....aben K. Gadhvi, learned Standing Counsel, appearing on behalf of the appellant submitted that the judgment and order passed by the Tribunal is contrary to law and proved facts as well as the evidence on the record of the case and therefore, the same deserves to be quashed and set aside. The Tribunal has not taken into consideration the findings recorded by the adjudicating authority as well as Commissioner (Appeals), and therefore, the judgment and order impugned in the present appeal deserves to be quashed and set aside. It is submitted that the Tribunal has not appreciated the fact that the goods once returned to the respondent's factory are subjected to glass lining and without this essential process, their commodity has no commercial/ma....

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.... the assessee amounts to manufacture of stators by assessee or not, and if the goods produced in that process are excisable goods or not would fall within the meaning of expression 'determination of rate of duty of excise or the value of the goods for the purposes of assessment of duty' used in Section 35G(1) and Section 35L(b) of the Central Excise Act. Learned advocate submitted that in view of the ratio laid down by the Andhra Pradesh High Court in the above judgment, the appeal is not maintainable. 4. We have heard Ms. Naynaben Gadhvi, learned Standing Counsel appearing on behalf of the appellant and Mr. Dhaval Shah, learned advocate appearing on behalf of the respondent, at length and in great detail. We have also considered the ....