1999 (9) TMI 268

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.... Shri Ravinder Babu, DR, for the Respondent.  [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....

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.... upon the earlier order in the case of Hindustan 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 c....