2001 (5) TMI 126

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....eeran, Member (J)]. - These are two supplementary appeals filed by Revenue along with application for Condonation of Delay and stay applications seeking stay of the operation of the Order-in-Appeal No. 31/2000 (G) (D), dated 24-3-2000 by which the Commissioner (Appeals) applied the CBEC order No. 40/20/95-Cx., dated 27-7-95 issued under Section 37B of C.E. Act, 1944 in which it was ordered that ad....

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....ticides v. CCE, Guntur as reported in 2000 (115) E.L.T. 561 in which a decision was taken that diluting with solvents and addition of chemicals like stabilising and dispersing agents, inert carriers and packing thereon does not amount to "manufacture" prior to introduction of Note 2 to Chapter 38 of CET, 1985 w.e.f. 23-7-96. The Tribunal while holding this view took into consideration the earlier ....

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....ere served notices through the Commissioner. Counsel for the respondents Shri V.J. Sankaram has sent a fax stating that the issue having been decided by the Tribunal's order No. 1889-1903/99, dated 27-7-99 in the respondent's own case arising from the same order and reported in 2000 (115) E.L.T. 561, therefore there is no need to admit the appeals and has prayed for dismissal. The Counsel has soug....