The Commissioner of Central Vs. M/S. Golden Profiles, Bangalore - Court Judgment |
| Customs Excise and Service Tax Appellate Tribunal CESTAT |
| May-29-2001 |
| The Commissioner of Central |
| M/S. Golden Profiles, Bangalore |
1. this is an appeal filed by the revenue. the revenue has filed this appeal on the ground that the respondent is not a mere supplier of raw material but a manufacturer since he (sic) controlled the activity/process of manufacture carried out by job worker. though the plea has been taken by the department, no evidence has been placed on our record to support this contention.2. on going through the impugned order in detail we find that the point at issue has been properly analysed by the commissioner (appeals). in the facts and circumstances we do not find any infirmity in the impugned order. accordingly, the appeal filed by the department is hereby dismissed.
1. This is an appeal filed by the Revenue. The Revenue has filed this appeal on the ground that the Respondent is not a mere supplier of raw material but a manufacturer since he (sic) controlled the activity/process of manufacture carried out by job worker. Though the plea has been taken by the department, no evidence has been placed on our record to support this contention.
2. On going through the impugned order in detail we find that the point at issue has been properly analysed by the Commissioner (Appeals). In the facts and circumstances we do not find any infirmity in the impugned order. Accordingly, the appeal filed by the department is hereby dismissed.