2006 (10) TMI 373

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....tes, for the Appellant. Shri Anil Kumar, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)(Oral)]. - This appeal arises from Order-in-Appeal No. 114/2006-C.E., dated 31-3-2006. The appellants are manufacturers of steel tubes and pipes and undertaken the process of welding, grinding, straightening, cutting and facing. They were clearing the pipes on payment of duty. They had ta....

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....Scheule & Somappa Ltd. v. CCE, Bangalore - 2005 (191) E.L.T. 1085 (Tri.-Bang.) (iii)   Vinayak Industries v. CCE, Rajkot - 2003 (159) E.L.T. 456 (Tri-Mumbai) (iv)   Syndet India v. CCE, Navi Mumbai - 2004 (166) E.L.T. 349(Tri.-Mumbai) (v)     CCE, Indore v. M.P. Telelinks Ltd. - 2004 (178) E.L.T. 167 (Tri.-Del.) 2. The learned Counsel also r....