1988 (3) TMI 62

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....han, JJ. G. Ramaswamy, Additional Solicitor-General (Miss Indu Malhotra and Mrs. Sushma Suri, Advocates, with him), for the appellant. [Judgment per : Sabyasachi Mukharji, J.] - This is an appeal under Section 35L(b) of the Central Excises and Salt Act, 1944 (hereinafter called 'the Act'). The appeal is directed against the Order of the Customs Excise and Gold (Control) Appellate Tribunal (h....

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....filed an appeal before the Collector of Appeals who concurred with the Assistant Collector upholding the duty. Aggrieved thereby the respondent filed an appeal before the CEGAT. The Tribunal in the Judgment under appeal, relied on its decision in the case of Sanghvi Enterprises, Jammu Tawi v. Collector of Central Excise, Chandigarh -1984 (16) E.L.T 317 and the Karnataka High Court in the case of Y....

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....a result of activity, a new and different article emerges having a distinct name, character and use. The use of expression 'manufacture' was explained in the case of Allenburry Engineers Pvt. Ltd. v. Ramakrishna Dalmia & Others - 1973 2 S.C.R 257. In State of Orissa & Others v. The Titaghur Paper Mills Co. Ltd. & Another - 1985 3 S.C.R 26 which was a decision on the Orissa Sales Tax Act, this ques....