2006 (2) TMI 371

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....pellant. Shri Ganesh Havanur, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - This appeal arises from OIA105/2005-C.E., dated 28-10-2005 confirming demands on the process of calendering carried out by the appellants with the aid of power. 2. The Show Cause Notice also refers to this activity only. They contend that this issue is no longer res integra in the Apex ....

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....ndering, the appellants are also carrying on the process of decatizing, hence there is a process of manufacture. The learned Counsel in the counter points out to the Show Cause Notice, where there is a allegation of process of calendering only. He submits that the Commissioner has proceeded beyond the terms of the Show Cause Notice. 4. On a careful consideration and perusal of the Show Cau....