2008 (9) TMI 647

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...., Advocate, for the Appellant. Shri Hitesh Shah, SDR, for the Respondent. [Order per : A.K. Srivastava, Member (T)]. - This appeal has been filed against the order dated 31-8-2007 passed by the Commissioner of Central Excise and Customs, Belapur. The Commissioner, vide the impugned order, confirmed the demand of duty of Rs. 78,61,548/- together with interest and imposed equivalent penalty....

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....ls/log reels was sought to be recovered. A show cause notice dated 4-11-2004 was issued in this regard and the Order dated 30-6-2005 was passed by the Commissioner confirming the proposals made in the said show cause notice. On appeal, the Tribunal, vide order dated 27-10-2005, held that the issue of reversal of credit when the processes are subsequently held to be not amounting to manufacture is ....

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....as relied upon the order dated 30-6-05 of the Commissioner passed in the earlier proceedings. The Commissioner, in the present impugned order has observed that the earlier order dated 30-6-05 held that the processes undertaken by the appellants as not amounting to manufacture. The order dated 30-6-05 has been set aside by the Tribunal vide order dated 27-10-05. By allowing the appeal, the Tribunal....

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....he earlier proceedings, which showed that the main defence point raised by them was that the said process amounted to manufacture. 7. We find that shifting stands are being adopted both by the Revenue and the appellants in the matter. When the Revenue holds that the said processes do not amount to manufacture, the appellants vehemently argue that the processes amount to manufacture. Howeve....