2011 (7) TMI 854

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....for the Appellant. [Order]. -  This appeal under Section 35G of the Central Excise Act, 1944 is at the instance of the Revenue and is directed against order dated 5th February, 2011 passed by the Customs, Excise and Service Tax Appellate Tribunal, East Zonal Bench, Kolkata in Excise Appeal No. E/A-328 to 330 of 2006 thereby dismissing the appeal filed by the Revenue. 2. Being dissatis....

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....ench of the Tribunal in the case of Mahindra and Mahindra [2005 (190) E.L.T. 301 (Tri. - LB)] held that process in dispute amounts to manufacture. 6. In such circumstances, the Tribunal below by relying upon the decision of the Hon'ble Supreme Court in the case of Padmini Products v. Collector of Central Excise, reported in 1989 (43) E.L.T. 195 (S.C.) held that mere failure or negligence on ....