1999 (9) TMI 268

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....espondent.  [Order per : Jyoti Balasundaram, Member (J)]. - The Collector of Central Excise, Raipur has confirmed a duty demand of Rs. 19,37,197/- on gittis which he has held to be manufactured goods falling under CET sub-heading 2505.90 and has imposed a penalty of Rs. 1,50,000/- on the appellants herein for contravention of the Central Excise Rules relating to obtaining licence, registra....

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....dustan Construction Co. Ltd. reported in [1997 (89) E.L.T. 123] and the Hon'ble Madhya Pradesh High Court decision in the case of Sunderson Minerals Ltd. [1995 (75) E.L.T. 273]. The ratio of the above decisions is applicable on all fours to the facts of the present case and hence following the ratio thereof, we hold that the activity of the appellants of crushing of gittis out of boulders amounts ....