2005 (12) TMI 471

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....e Appellant. Shri Ganesh Havanur, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. -  For the purpose of hearing this appeal, the appellant is required to pre-deposit Rs. 3,45,218/- and equal penalty and fine of Rs. 10,000/-. The appellants are carrying on the process of Calendaring only in their premises with aid of power. The show cause notice also refers to t....

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.... learned SDR points out that the Commissioner has noted in his order that besides Calendaring, 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 Calendaring only. He submits that the Commissioner has proceeded beyond the terms of th....