2011 (2) TMI 1319

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....ri V. Sridharan a/w Prakash Shah i/b P.D.S. Legal, for the Respondent. JUDGMENT [Judgment per : Mridula Bhatkar, J.]. - This appeal was admitted on the following questions of law : 1       Whether the CESTAT was justified in holding that cut and embossed foil which comes into existence during the course of manufacture of cigarette is not dutiable? 2 &....

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.... the duty paid aluminium foil constituted manufacture and therefore duty paid on such activity cannot be refunded. Being aggrieved by the said Order-in-Original, the assessee preferred an appeal before the Commissioner (Appeals), Central Excise, Mumbai-V who by order dated 3-8-1999 allowed the appeal of the assessee, by holding that no marketable commodity came into existence on account of embossi....

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....d the product that emerges on embossing is a new product. Secondly aluminium foil brought in bulk by the assessee on payment of excise duty is also subjected to the process of cutting it into small pieces which changes the form and nature of the foil and hence the said process amounts to manufacturing. Accordingly counsel for the Revenue submitted that the order passed by the CESTAT is liable to b....