2023 (10) TMI 109

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....BER ( TECHNICAL ) For the Appellant : Sh. P. K. Shetty , Advocate For the Respondent : Sh. Rajesh Shastry , A. R. ORDER PER D. M. MISRA These two appeals are filed against respective orders-in-appeal passed by Commissioner (Appeals), Central Excise, Bangalore. 2. Briefly stated facts of the case are that the appellant are engaged in re-engraving of Rotogravure Printing Cylinders ....

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.... were filed before the Commissioner (Appeals), who rejected their appeals; hence, present appeals. 3. At the outset, the ld. Advocate for the appellant has submitted that the process undertaken by the appellant, namely re-engraving of used cylinders, itself does not amount to manufacture, therefore, show cause notices issued demanding duty on differential value is incorrect, hence liable to be ....

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....t Commissioner, Central Excise, Belapur Division, Navi Mumbai vide letter dated 18.08.2010 directed the assessee to discharge the service tax on the process of re-engraving of Rotogravure Printing Cylinders under the taxable entry of 'Business Auxiliary Service'. He has submitted that since then they have been discharging service tax on the process of re-engraving. Further, he fairly submits that ....

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....acture and accordingly not leviable to duty. We find that this issue has been settled by the Larger Bench of this Tribunal in the case of J.S.S. Printing Industries Pvt Ltd (supra) and the same has been followed by the Mumbai Bench in appellant's own case for their Navi Mumbai unit. However, this issue has not been brought before the authorities below. 7. In the interest of justice, we are of t....