COMMISSIONER OF CENTRAL EXCISE Vs. SURBHI ENTERPRISES

JUDGEMENT

(1.) The question which arises in this appeal is whether the conversion of hot rolled steel strips into the cold rolled stainless steel amounts to 'manufacture' within the meaning of Central Excise Act. The Tribunal relied upon the decision of this Court in Commissioner of central Excise v. Steel Strips Ltd. reported in 1995 (77) E. L. T. 248 to hold that in the absence of any material cited in the order of the Deputy Commissioner or the Commissioner to show that there was in fact any manufacture. We see no reason to interfere with the order. We do not consider that the department should be granted a fresh opportunity to establish what it should have done at the outset.

(2.) The civil appeal is, accordingly, dismissed. There shall be no order as to costs. Appeal dismissed.