2001 (12) TMI 510

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.... Sridharan, Advocate, for the Appellant. Shri A. Chopra, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Duty of Rs. 12.20 lakhs has been demanded from Gujarat Industries, and penalty of equal amount is required to be deposited. Penalties of Rs. 35,000/- on Bharatbhai B. Gala, Rs. 15,000/- on Manoharmal B. Jain, Rs. 20,000/- on Kapoorchand M. Malvi and Rs. 10,000....

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....reme Court judgment in CCE v. Steel Strips Limited 1995 (77) E.L.T. 248, holding that cold rolling of strips manufactured by steel rolling mills does not amount to process of manufacture. It had therefore waived deposit of the duty demanded and penalty imposed on the applicant before it. The departmental representative seeks to distinguish the Supreme Court judgment. He contends that subsequent to....