2006 (9) TMI 408

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....erma, J.D.R., for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The appellant, who is a manufacturer of pipes, carried out some processing of purchased pipes during the period July, 1996 to August, 1996. The processes were in the nature hydro testing, galvanisation, stamping etc. Under the impression that the activities carried out on the purchased pipes attracted Central Excise d....

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....it taken, the whole exercise of reopening of the assessments is unnecessary in view of revenue neutrality. It is also being stated that the proper thing for the Revenue to do was to adjustment the duty already paid against the credit taken and to refund the excess amount. Reliance is also placed on the decision of the Tribunal in the case of Shree Krishna Industries v. Commissioner of Central Exci....