2000 (5) TMI 219

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....e, for the Appellant. Shri H.K. Jain, SDR, for the Respondents. [Order per: Jyoti Balasundaram, Member (J)]. -  At the outset, learned Counsel, Ms. Reena Khair seeks leave to withdraw appeal No. E/1582/95-B. Leave granted - appeal is dismissed as withdrawn. 2. Appeal No. E/1446/96-B In this case, a duty demand of Rs. 8,47,382.90 has been confirmed on duty paid loudspeakers....

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....cation list was approved. (The same memorandum also stated that CL No. 147/92, dated 14-5-1992, and 151/92, dated 20-5-1992, which were provisionally approved earlier, are also finalised). A show cause notice dated 16-11-1994 was issued by the Assistant Collector alleging that the process of mounting duty paid speakers in plastic/wooden enclosure amounts to manufacture of goods falling under Headi....