2001 (1) TMI 475

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....hri G. Sree Kumar, SDR, for the Respondent. [Order per : K.K. Bhatia, Member (T)]. -  This appeal is against the Order-in-Original No. 5/93, dated 16-2-1993 passed by the Commissioner of Central Excise, Guntur, confirming duty amount of Rs. 2,54,282/- BED and Rs. 12,714/- SED on the appellants under section 11A(2) of the Central Excise Act, 1944. The Collector has imposed further penalt....

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....ollector held that the assessee undertook the manufacturing activity of mango pulp. The Collector classified the said product under sub-heading 2001.10 of the CETA, which at the material time covered preparations of vegetables, fruits, nuts and other parts of plants including jams, fruit jellies, marmalade, fruit or nut fruit juice and vegetable juice whether or not containing added sugar or sweet....

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....uit pulp does not amount to manufacture within the meaning of Section 2(f) of the Central Excise Act, 1944, so as to attract the levy of duty. The Tribunal accordingly set aside the duty demanded on the mango pulp in this case and also the penalty imposed on the appellants therein. The appellants also relied upon the judgment of the Hon'ble Supreme Court in the case of Dy. Commissioner, Sales Tax ....

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....g the appeal of the Revenue in that case. 4. Learned SDR, on behalf of the Respondents, on the contrary submits that the order of the lower authority is passed ex parte and the arguments now being advanced before the Bench and also the case laws cited were not considered by him. It is, therefore, contended that the matter may be remanded for reconsideration by the original authority for gi....