JUDGMENT : In C.A.No.5945 OF 2002 : 1. In our view, the entire proceedings initiated by the assessee were after invoking advisory opinion from the Assessing Officer. In our view, this aspect has been lost sight of by all the authorities including the Tribunal and the High Court. In this case there is no assessment under the Act. 2. In the afore-stated circumstances, we see no reason to interfere in the impugned judgment. However, we make it clear that we are keeping contentions on both sides expressly open on the question whether the process of corrugation is "manufacture". We express no opinion on the merits of the case. Further, we may also point out that the duty amount has been paid by the appellant-assessee herein. 3. For the afore-stated reasons, Civil Appeal is dismissed with no order as to costs. In C.A.Nos.106/2003 and 7112/2003 : 4. Having sought advisory opinion from the Commissioner, the appellant- assessee herein moved the High Court under Article 226 of the Constitution which, in our opinion, was totally misconceived. Learned counsel for the appellant states, on instructions, that the appellant is ready and willing to withdraw the writ petition. Permission granted. With the withdrawal of the writ petition, nothing survives in these civil appeals. 5. Before concluding, we may make it clear that during the pendency of the writ petition, the Department had issued show cause notice. Pursuant to that show cause notice, adjudication got completed. Ultimately, the matter was carried in appeal to the Tribunal. Following the judgment of the Punjab and Haryana High Court in Hansa Metallics Ltd., the Tribunal had disposed of the appeal. However, for the reasons mentioned herein-above, we direct the adjudicating authority to de novo decide the matter in accordance with law uninfluenced by the judgment of the Punjab and Haryana High Court in Hansa Metallics Ltd. 6. Civil Appeals are disposed of accordingly with no order as to costs.