Page 306 - ELT_1_1st April 2020_Vol 372_Part

192 EXCISE LAW TIMES [ Vol. 372

24. In view of the above observations, we pass the following order :-
(i) The activity undertaken by M/s. GM amounts to manufacture.
Therefore, the impugned order quo demand of duty against M/s.
GM is not sustainable and the impugned order is set aside. Conse-
quently, the appeals filed by M/s. GM and M/s. GMI are allowed.
(ii) Appeal filed by Revenue is dismissed.
(Order pronounced in the Court on 17-10-2017)
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Corrigendum to 2005 (189) E.L.T. 88 (Tri. - Mumbai)
There is misprint in the Headnote reported in 2005 (189) E.L.T. 88 (Tri. -
Mumbai) (Goenka Industries v. Commissioner), regarding the Members name in
Headnote as published in Vol. 189, Page No. 88 of Excise Law Times. According-
ly the Members name in the Headnote as appearing in fifth and sixth line, same
may be corrected as follows :
“Majority per : Smt. Archana Wadhwa, Member (J) and Shri Moheb Ali M.,
Member (T)”
Readers are advised to make appropriate corrections in their copy. In-
convenience caused to you due to this misprint, is deeply regretted.
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Corrigendum to 2020 (371) E.L.T. 823 (S.C.)
The Hon’ble Supreme Court on 25-2-2020 in No. F. 3/Ed. B.J./3/2020 is-
sued the following corrigendum in the case of Nola Ram Dulichand Dal Mills v.
Union of India reported in 2020 (371) E.L.T. 823 (S.C.) :
Sl. No. Page No. Description
1. 1 9 Entire para No. 14 deleted
2. 2 9 Para No. 15 re-numbered as Para No. 14
3. 3 10 Para No. 16 re-numbered as Para No. 15
4. 4 10 Para No. 17 re-numbered as Para No. 16
5. 5 10 Para No. 18 re-numbered as Para No. 17
6. 6 11 Para No. 19 re-numbered as Para No. 18
The Headnote reported in 2020 (371) E.L.T. 823 (S.C.), the Paras Number
may be corrected as under :
(i) In line 42 at page 823 [Paras 12, 13, 14] replace with [paras 12, 13]
(ii) In line 8 at page 824 [para 15] replace with [para 14].

Readers are advised to make suitable correction.
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________________________________________________________________________
1 Deleted Paragraph No. 14 at page 828 of 2020 (371) E.L.T. 823 (S.C.).
2 Corrected at page 828 in line 13 of Paragraph No. 15 of 2020 (371) E.L.T. 823 (S.C.).
3 Corrected at page 828 in line 22 of Paragraph No. 16 of 2020 (371) E.L.T. 823 (S.C.).
4 Corrected at page 828 in line 25 of Paragraph No. 17 of 2020 (371) E.L.T. 823 (S.C.).
5 Corrected at page 828 in line 29 of Paragraph No. 18 of 2020 (371) E.L.T. 823 (S.C.).
6 Corrected at page 828 in line 44 of Paragraph No. 19 of 2020 (371) E.L.T. 823 (S.C.).
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