TaxTMI 
TaxTMI 
1999 (12) TMI 405
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....appellants were engaged in the manufacture of non-ferrous castings falling under Chapters 74 & 76 of the Central Excise Tariff Act, 1985. In July, 1992 i.e. on 19th & 20th July, 1992 an Inspector of Central Excise visited the factory of the appellants. It was represented before the Inspector that the goods were not attained the finished stage as testing had to be done. On 21-7-1992 Preventive Officers visited the factory and made a search. They also scrutinized RG1 registers. A show cause notice was issued on 30-12-1992 alleging violations of Rule 173Q as well as penalty under Rule 209A on the other noticee. The notice further alleged that there was a contravention of provisions of Rule 173Q(4) read with Rules 53 & 226. The adjudicating aut....
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.... I have considered the rival submissions. It has to be specifically found that in reply to the show cause notice nowhere it has been mentioned by the appellants that the goods have been produced on the basis of specific orders of the buyers and that such orders required testing to be done. In the absence of the same I cannot agree that testing is a condition necessary for treating it as a manufactured item. 5. In this connection I extract what is contained in para 11 of the said judgment, as follows:- "11. Here, in the instant case, the products in question are (1) wire mesh of different sizes and grades made out of stainless steel and phosphor bronze wires (2) filters and spinnerette filter packs made out of said wire mesh. Now cons....