2009 (5) TMI 640

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....for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  The brief facts of the case are that the appellants herein are manufacturers of "Bright Steel Bars of Alloy and Non-alloy steel". A show-cause notice dt. 5-7-99 was issued to them proposing recovery of duty on shortage of 5776 kgs. and 10,384 kgs. of finished products, noticed during stock verification and also propos....

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....introduction of the above Note is that since the period in dispute is prior to the introduction of this Note on 9-7-2004, the activity carried out by the appellants did not amount to 'manufacture' during the period prior to 9-7-04. The appellants have also relied upon CBEC's Circular No. 720/36/2003-CX dt. 29-5-03 clarifying that drawing of wires from wire rods would not amount to 'manufacture' in....

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....ommissioner (Appeals) or in the appeal before the Tribunal. Although ld. counsel relies upon the order of the Additional Commissioner holding that the process carried out by them does not amount to 'manufacture', we find that the process as set out in the Additional Commissioner's order is cleaning, lime coating, cutting; reeling and grinding of black coils/black bars into bright bars of various t....