1999 (1) TMI 87

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....llant. Shri G.B. Yadav, JDR, for the Respondent. [Order per : G.N. Srinivasan, Member (J)]. -  These are all 14 applications for stay of collection of duty of Rs. 3,95,36,481/- indicated in the 14 show-cause notices. The appellant before us are manufacturer of steel structures falling under Chapter 7308.90. It was observed that the appellant received orders for job work of drilling a....

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....ssee was not manufacture within the meaning of Section 2(f) of the Central Excise Act, 1944. The matter was heard by the adjudicating authority and he passed the impugned order confirming the demand made under various show-cause notices. 2. The assessee being Government of India undertaking, they approached the Committee of Secretaries and obtained their sanction to prosecute the appeals filed ....

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.... to the appellants. Hence there is a failure of natural justice. He further argued that the 11 cases cited by the appellants as indicated in page 4 of the impugned order is nowhere been discussed by the adjudicating authority. He therefore feels that the duty should be waived. 5. We have considered the arguments of the learned Advocate. Whenever any assessee raises any question it is the duty o....