1998 (10) TMI 350

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....ia, JDR, for the Respondent. [Order]. -  In this appeal filed by M/s. Monic Beads Pvt. Ltd., the matter relates to the demand of central excise duty of Rs. 29,306.00 and a penalty of Rs. 30,000/-. The appellants were engaged in the manufacture of glass beads. During the course of manufacture of glass beads, glass tubes came into existence as an intermediate product. The appellants start....

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....;Shri Y.R. Kilania, JDR referred to the cross-objection filed by the Revenue and reiterated the grounds taken by the adjudicating and the appellate authority in confirming the demand and in imposing the penalty. 4. I have carefully considered the matter. 5. The appellants were engaged in the manufacture of glass beads. The glass beads as such are produced from the glass tubes. In t....