2001 (7) TMI 911

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..... Sarkar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The application is for waiver of deposit of Rs. 92,070/- and penalty of Rs. 10,000/-. 2. The duty has been demanded and penalty imposed, on the finding of the Commissioner that cold rolling of strips (pattas and pattis) amounts to manufacture. The contention of the counsel for the applicant is that the cold....