2016 (5) TMI 565

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....: Shri Kamal Sehgal, Advocate, Surya 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 suppli....

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.... (i) the Appellant never cleared any metal parts, glas or plastic 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. (i....

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....ship firm which is located in the factory premises of M/s Kapoor Lamp Shade Company which 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 (Facto....

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....hades and chandeliers procured from different sources which are re-assembled and thereafter 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....