2016 (5) TMI 565

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....ya Kant , J. (Oral): The revenue has preferred this appeal, proposing the following questions of law:- 1) Whether the Hon'ble CESTAT is correct in setting aside the Order-in-appeal dated 18.1.2006 passed by the Commissioner (Appeals) by completely ignoring the statements of Shri Rishi Ram Supervisor/Manager of the firm as well as of other suppliers, wherein it had been submitted that items ....

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....tube etc. and a new item with name, purpose, brand and logo, code name had emerged and the same was packed in a unit container for sale and were marketed. The identity of the original part was not visiblein the market in the present case. Such activity amounts to manufacture under Section 2(f) of the Central Excise Act. (ii) the quantity & value of clearances made by the party during 01.01.1998 ....

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....hich is a Manufacturing Unit. The manufacturing unit is a partnership firm in which the proprietor of M/s Kapoor Lamp Shade Company (Factory Shop) is also a partner. The duty demand and penalty in the instant case was raised against M/s Kapoor Lamp Shade Company (Factory Shop). M/s Kapoor Lamp Shade Company (Factory Shop) procures various components of lamp shades and chandeliers from different so....

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....fter sealed with its own logo and code number. In the light of these facts, the question that arose for consideration of the Tribunal was, "whether assembly of different parts of decorative lamp shades and chandeliers amounts to manufacturing?" The Tribunal has answered the question against the Revenue on the strength of the case law, laying down that assembling of different manufacturing items d....