2005 (12) TMI 354

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....n, Advocate, for the Appellant. Shri R.B. Pardeshi, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. The brief facts of the case as stated by the appellants are as follows - "Automobile Corporation of Goa Limited., (hereinafter referred as to the appellants) have two manufacturing units situated in Goa. In one unit the appellants is engaged....

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....ude sheet metal after cutting, bending and forming to BBD wherein they are used ultimately in building of bodies on the chassis supplied by others. During the period from 1-3-93 onwards, the body building activity was exempt from the whole of the duty of excise. During this period no duty was paid on the sheet metal subjected to the aforesaid processes of cutting, punching, bending, forming etc. a....

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....On remand the Deputy Commissioner who visited SMD on 24-9-1997. passed the Order-in-original dated 16-1-1998 holding that these items are not marketable and therefore not liable to duty. Accordingly, the demand was raised in the four show cause notices were dropped. On review of the aforesaid Order of the lower authority, the Commissioner (Appeals) allowed the appeal filed by the department on the....

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....intendent dtd. 21-1-2001 categorically stated that the impugned items were neither fully manufactured nor marketable but this report has not been taken into consideration by the original authority. It is the plea of the appellants that the impugned goods are crude and unfinished arising out of sheet metal subjected to simple operations like punching, bonding, cutting etc. These are also made to pa....