2008 (10) TMI 69

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....cal)  (Final Order No. 289/2008-ST dt. 23.10.2008 certified on 3.11.2008 in Appeal No. ST/574/2006) Shri Rajesh Chhiber, Adv. for the Appellant. Shri L.B. Yadav, DR for the Respondent. [Order per Rakesh Kumar Member (Technical)] - The appellant are manufacturer of self adhesive pressure sensitive holograms and heat sensitive hot stamping holograms, which they manufacture in their ....

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....under Section 76, 77 and 78. On appeal, CC (Appeals) vide the impugned order dated 29/09/06 upheld the Assistant Commissioner's order. 2. Heard both the sides. 3. Shri Rajesh Chhiber, Advocate, the learned counsel on behalf of the appellant pleaded that the appellant being a manufacturer were not covered by the definition of "consulting engineer" during the period of dispute, that during the....

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....ed directly or indirectly in rendering any advice, consultancy or technical assistance in any manner to a client in one or more disciplines of engineering and that this Tribunal in the case of Shakumbari Sugar & Allied Ind. Ltd. vs. CCE, Meerut-I reported in 2006 (75) RLT 215 (CESTAT-Del.) = 2006 (4) S.T.R. 567 (Tri.-Del.) and Shree Sidhball Steels Ltd. vs. CCE, Meerutreported in 2006 (75) RLT 215....

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....anufacturing activity and who occasionally provided technical consultancy to some persons, are covered by definition of "consulting engineers" during that period. We find that the issue involved in this case is squarely covered by this Tribunal's decision in the case of Shakumbari Sugar & Allied Ind.  Ltd. vs. CCE, Meerut-I (Supra), wherein the Tribunal held that mere employment of engineers ....