TaxTMI 
TaxTMI 
2009 (2) TMI 551
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....J. Micheal, Jt. CDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After dispensing with the condition of pre-deposit of duty and penalties, we proceed to decide the appeal itself as we are convinced that the matter is to be remanded. 2. The appellants are primarily engaged in the manufacture of curtain knobs which are normally used at the end of the rods meant for holdi....
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....ed the total exemption value of SSI exemption Notification and as such, are liable to pay duty. Accordingly, demands stand raised and confirmed against them by the impugned order of the lower authorities. 4. The appellant's main contention is that, such coating of already manufactured MS pipes did not amount to manufacture prior to 14-5-2003 when Chapter note 5 was introduced in Chapter 73. ....
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.... such submits the Ld. Advocate that, if only pipes are taken into consideration for the period after 14-5-2003, they would be within the exemption limits. He, however, fairly concedes that, the fact that most of the pipes were aluminium coated pipes, was not specifically raised before the original adjudicating authority or before the Commissioner (Appeals). He has now placed statements indicating ....