Elecon Engineering Co. Ltd. Vs. Commissioner of C. Ex.

1. case called. heard both sides with reference to the appeal filed by the assessee.2. shri lakshmi kumaran, learned advocate appearing for the appellant, submitted that issue involved herein has been covered by the decision of the tribunal in the very party's case reported in 1999(31) rlt 5. in that case it was held that the activity of coal handling plant does not amount to manufacture.3. shri prabhat kumar, learned sdr requests for some time to check up the position whether the department has filed an appeal against the order referred to above. request is not acceded to.4. since the issue has already been considered and concluded by the tribunal, following the same, we accept the contention of the appellant and accordingly appeal is allowed with consequential relief, if any.