2001 (7) TMI 911

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....ocate, for the Appellant. Shri B.B. 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....