2005 (12) TMI 419

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....spondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - For the purpose of hearing the appeal, the appellants are required to pre-deposit Rs. 65,47,601/- and penalty of Rs. 72,47,601/-. The appellants are carrying on the process of cutting and guniting on the duty paid steel pipes purchased from the market. The Revenue wants this activity to be treated as a process of manufacture and have con....

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....that process also. He submits that on both these issues, he has got a strong prima facie case and the appeal is required to be allowed by granting full wavier of pre-deposit. 2. The learned SDR opposes the prayer of the Counsel and points out that this process is a process of manufacture that brings into existence new goods, hence duty is required to be paid. He also submits that both the au....