2006 (6) TMI 338

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....ant, for the Appellant. Shri R.B. Pardeshi, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President].- The application for waiver of pre-deposit of duty of Rs. 2,72,270/- and penalty of Rs. 25,000/- arises out of the order of the Commissioner of Central Excise (Appeals), Aurangabad, who has upheld the adjudication order holding that processes such as fluid level checking,....

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.... by them after return from the ARAI amount to manufacture. As regards the plea that the demand is partly barred by limitation, there is no prima facie force in the submission as the applicants have not been able to satisfy us regarding the evidence of declaration of clearances of vehicles 2nd time on payment of duty of 16% BED + 8% SED although 16% BED + 16% SED had been availed, for the reason th....