2001 (5) TMI 286

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....he Appellant. Shri T.D. Bodade, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  M/s. Sudhir Electricals Ltd. manufactured water filters of capacity not exceeding 40 litres which bore the brand name of M/s. Bajaj. These filters were exempt from payment of duty in terms of Notification No. 76/86, dated 7-3-1986. In view of the unconditional exemption, the assessees surr....

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.... and for selling outside without payment of duty. The manufacturing process was described in the Annexure citing Mr. Mishra's statement as "fixing up the ceramic pipe on candles by mounting and applying cement and then packing......". After hearing the assessees, the Commissioner passed order confirming the duty not paid of Rs. 26,24,515.39 and imposing penalties of Rs. 1.00 lakh on Mr. Gupta and ....

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....assessee unit receiving fully manufactured candles for fitment into a system for purification water cannot be termed as manufacture of the candles. The Show Cause Notice clearly made a wrong assumption which the Commissioner in adjudication perpetuated on merits. We find that the confirmation of the demand on the assumption that the process undertaken by the appellants amounted to manufacture does....