1998 (4) TMI 306

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....dent. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by M/s. Khandelwal Engineering Works against the impugned order passed by the Additional Collector of Central Excise, Kanpur. 2. Shri Naveen Mallick arguing for the appellants submitted that the main issue to be considered in this case is whether the process of reshelling of rollers amounts to manufacture or not. ....

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....nvoking larger period since second notice was not a notice but only a corrigendum/amendment to the earlier show cause notice. 4. We have carefully considered the matter. Without going into the merits of the case, we find that there is a substantial force in the argument advanced on behalf of the appellant on the issue of limitation. On going through the contents of the amended show cause not....