2010 (10) TMI 235

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....Respondent. [Order per : S.S. Kang, Vice-President].  - Heard both sides. 2. Applicant filed this application for waiver of predeposit of duty and penalty of the equal amount on the ground that the applicants are actually manufacturer of the cast articles classifiable under Chapter 73 and the foundries are their hired agents. 3. The contention of appellant is that they had recei....

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....nder which now the Revenue has confirmed the demand. Hence the demand is not sustainable. 5. The contention of Revenue is that as per the definition of manufacture as provided under Section 2(f) of Central Excise Act that the process undertaken by the applicant in their premises transfers the cast articles a new product and hence the demand is rightly made. 6. We find that the applican....