2016 (10) TMI 28

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....e for the respondent ORDER Per B. Ravichandran The Revenue is in appeal against order dated 11.04.2012 of Commissioner (Appeals), Bhopal. The brief facts of the case are that the respondent are engaged in manufacturing as well as trading activity. They purchase iron /steel articles and subject to these various processes like cutting, bending, punching and making holes. Thereafter, these g....

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....s. 2. None appeared on behalf of the respondent. 3. We have perused the appeal papers and heard the ld. AR. 4. The point of dispute is the nature of activity carried out by the respondent. On careful consideration of the grounds raised by the Revenue we find that the impugned order is specific and categorical on the factual issue. The relevant portion of the finding is reproduced: ....

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....ly this circular was withdrawn vide Circular No. 811/08/2005-CX dated 02.03.2005, meaning thereby it has been clarified that such activity does not amount to manufacture. This clarification has not been withdrawn as yet as a result it stands that cutting/ punching of Iron and Steel product does not amount to manufacture. It is settled principle that the clarification issued by the Board is binding....