2001 (7) TMI 645

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....ngh, JDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. -  The appellants filed this appeal against the order-in-original passed by the Collector of Central Excise, Bombay. In the impugned order, the Collector of Central Excise held that profiles and circles made out of duty-paid M.S. plates/sheets amount to manufacture and are classifiable under T.I. 68 of the Central Excise....

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.... Collector, in the impugned order, had not considered the plea of the appellants on the ground that the plea was not raised before the adjudicating authority at the first stage. He submits that the show cause notice was first adjudicated by the Commissioner of Central Excise, which was challenged before the Tribunal. The Tribunal remanded the matter to the Commissioner for deciding afresh. Now the....

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....nly on the ground that the claim was not made before the first adjudicating authority. 5. The appellants were contesting the show cause notice on various grounds, viz., making of profiles and circles from duty-paid sheets does not amount to manufacture and the profiles and circles, made out of the sheets also fall under the same tariff heading as of sheets. This claim was denied by the Col....