TaxTMI 
TaxTMI 
2015 (9) TMI 1210
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.... which the matter stand remanded. 2. As per facts on record, M/s. VST Industries Ltd. is engaged in the manufacture of cigarettes. Revenue entertained a view that the appellants are also manufacturing printed gray wrappers, which are being used by them in the packaging of cigarette packs. Accordingly they raised show-cause notices alleging that even if the said printed gay wrappers had been manufactured by them through their job workers, they have to be treated as manufacturers and raised the demand against the appellant by classifying the said printed gay wrappers as falling under heading 4823.90. During the course of adjudication, the appellant raised a stand that they are not the actual manufacturers of the said wrappers and the demand....
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....e Revenue held as under:- 1. Challenge in this appeal is to the judgment of Customs, Excise and Gold (Control) Appellate Tribunal, Eastern Bench, Kolkatta (in short CEGAT). In this case the CEGAT followed the order passed by another Bench of CEGAT in the case of Srikumar Agencies who was one of the respondents in Civil Appeal Nos. 4872-4892 of 2000. By our separate judgment today in Civil Appeal Nos. 4872-4892 of 2000 we have set aside the order of CEGAT and remitted the matter to it to be dealt with afresh. The decision in the said case shall apply to the facts of the present case. 2. The appeal will be heard afresh by the appropriate bench of CEGAT which is presently known as Customs, Excise & Service Tax Appellate Tribunal (in short CE....
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....on'ble Supreme Court vide its order dt.07/05/2015 observed that inasmuch as the earlier decision of the Tribunal in the case of Web Impressions (India) Pvt. Ltd. stands set aside and the matter stands remanded to the Tribunal, the present appeals of the Revenue are also allowed by way of remand. It was ordered accordingly. The present appeals are listed before us in terms of the said remand order of the Hon'ble Supreme Court. 7. The learned advocate appearing for the appellants submits that while remanding the matters, the Hon'ble Supreme Court has left all the issues open for fresh decision. As such, she raises the issue that inasmuch as the printed gay wrappers were not actually being manufactured by them but were being manufactured by t....
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.... under heading 4901.90, the present appeals are required to be allowed by following the remand order of the Tribunal. She however fairly agrees that she does not have knowledge about the remand proceedings in the case of Web Impressions (India) Pvt. Ltd. but since the issue involved is identical to the dispute involved in the case of Sri Kumar Agencies based upon which the order in the case of Web Impressions (India) Pvt. Ltd. and in the present case remand has been made, the remand order in the case of Sri Kumar Agencies is required to be adopted. She also brings to our notice another order of this Bench of the Tribunal in the case of CCE, Bangalore Vs. Indradhanush Printers Pvt. Ltd. 2013(292) ELT 81 (Tri. Bang.)] wherein by taking note o....