2001 (8) TMI 851

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....lant. Shri R.K. Pardeshi, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Duty of Rs 40,92,741/- has been demanded, and a penalty of equal amount under Section 11AC of the Act, and Rs. 50,000/- under other provisions have been imposed. A fine of Rs 7.50 lakhs in lieu of confiscation of plant and machinery has also been imposed. 2. The duty has been demand....

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....1 as edible nuts which carries nil rate of duty. Among the decisions he relies upon are that of the Bombay High Court in Commissioner of Sales Tax v. Bombay Traders, 1976 (38) STC 286 holding that frying and flavouring cashew nuts and packing them in tins does not amount to manufacture for the purposes of the Bombay Sales Tax Act, 1959. 4.  The departmental representative contends that the....