2006 (6) TMI 386

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....Shri Ganesh Havanur, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - The appellants are challenging the Order-in-Appeal No. 196/2005, CE, dated 28-10-2005 by which the Commissioner has confirmed demands under proviso to Section 11A along with interest and has imposed penalty under Section 11AC of C.E. Act on the ground that the Aluminium composite panel manufactured by the ....

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....uctures (For example) Bridges, and Bridge sections, Towers, Lattice Masts, Roofs, Roofing frame-works, Doors and Windows and their frames and thresholds for doors, Balustrades, Pillars and Columns): Aluminium plates, rods, profiles, tubes and the like, prepared for use in the structures". The prayer for setting aside the demands on time bar has also not been accepted and hence, duty and penalty....

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....ing the item into pin cross arms, anchor rods, DP sets, DC sets and clamps were held to be not dutiable as the activity of cutting, bending and drilling on the duty paid MS flats angles and rods has been held to be not an activity resulting in a process of manufacture. He refers to similar order rendered in the case of KEB v. CCE, Bangalore as reported in 1999 (105) E.L.T. 328 (T) where the activi....

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....g i.e., cutting the aluminium of ACP would bring into existence the new product as known in the market. The Apex Court in the case of UOI v. Delhi Cloth and General Mills Co. Ltd. as reported in 1977 (1) E.L.T. (J199) (SC) has clearly laid down that manufacture means bringing into existence a new substance known to the market and not merely producing some change in a substance. The same ratio was ....