1992 (1) TMI 245

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....S. Sundaram, S.D.R., for the Respondents. [Order per: K.S. Venkataramani, Member (T)]. - Shri M. Ganesan, the learned Counsel appearing for the appellants submitted that in this case the Additional Collector of Central Excise, Meerut by his order dated 16-3-1985 has imposed a penalty of Rs. 10,000/- on the appellants under Rule 173Q of Central Excise Rules and have demanded duty of Rs. 10,82....

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....has been used in drilling holes in the Air-Guides which is integral part of the manufacture of the goods and the appellants statement dated 29-10-1983 would indicate that only this process of drilling was being done with the aid of power. The fact that it is a minor operation will not be material so long as power is in fact used in any process that is integral to the manufacture of the final produ....