SREELEATHERS Vs. COMMISSIONER OF CENTRAL EXCISE, KOLKATA-V

JUDGEMENT

(1.) By this common order we propose to dispose off all the following appeals as the issue involved is the same and in respect of the same assessee.

(2.) THE relevant fact that arises for consideration in all these appeals is whether the assessee on affixing of bar code on the goods i.e footwear received from their suppliers, would amount to manufacture as per the provisions of Section 2(f)(iii) of the Central Excise Act, 1944. In the orders, appealed against by the assessee, the adjudicating authority took a view that the said activity would amount to manufacture, while in the subsequent orders, appealed against by the Revenue, the adjudicating authority took a contrary view, hence these appeals.

(3.) LD . Jt. CDR arguing on behalf of the Department would submit that he is unable to appreciate the fact that noticee had moved in this case in an earlier proceedings before the Honble High Court, Kolkata in writ petition No. 211 -212 of 2007 and despite that the adjudicating authority decided the matter where revenue is in appeal.