2004 (10) TMI 525

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....ant. [Order per : S.L. Peeran, Member (J) (Oral)]. - For the purpose of hearing the appeals, the appellants are required to pre-deposit duty amount of Rs. 28,59,193/- and like sum of penalty besides penalty of Rs. 5,00,000/- on Shri S. Vijaya Kumar, General Manager of the Company. The charge against the appellants is that they have not utilized the inputs Oxygen and Nitrogen gases directly or i....

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....e . Therefore it was the contention that the process of lancing and cutting the solidified metal was the process of manufacture and hence the view taken by the Department was not correct. The ld. Counsel relied on the several judgments. He states that the process of the recovered inputs from the furnace was a process of manufacture as recovered inputs were again used for manufacture of final produ....

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....of the submissions made by both the sides, we find force in the submissions made by the ld. Counsel. At this prima facie stage, we find that the Larger Bench judgment referred to by the ld. SDR is distinguishable with the facts of this case. The activity undertaken by the appellants is not maintenance and repair of plant but the furnace was; got stuck with the inputs and the same got solidified an....