TaxTMI 
TaxTMI 
2011 (4) TMI 1104
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....rder per : B.S.V. Murthy, Member (T)]. - Duty demand of Rs. 14,03,614/- has been confirmed with interest and penalty of Rs. 1.5 lakhs has been imposed on the appellant under Rule 173Q of Central Excise Rules, 1944. The demand and penalty have been confirmed on the ground that on scrutiny of invoices even after allowing of admissible deductions to the appellants, appellants were found to have rec....
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....er protest but continued to question the levy. He submits that in their own case, the Hon'ble Bombay High Court has held that the process does not amount to manufacture. Further, he also relies on the decision of the Hon'ble Supreme Court in the case of Metlex (I) P. Ltd - 2004 (165) E.L.T. 129 (S.C.) and Kaveri Metallising & Coating Inds.P.Ltd. - 2008 (228) E.L.T. 122 (Tri-Ahmd) = 2009 (16) S.T.R....
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....to manufacture. 4. We have considered the submissions made by both sides. Since the issue gets decided by considering the process of manufacture and whether the process amounts to manufacture itself the valuation aspects and correctness of the demands were not gone into. In the case of Metlex (I) P. Ltd., the Supreme Court in para 9 after holding that the process does not amounts to manufact....
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..... The Ld. DR submitted that the matter was considered by the Hon'ble Supreme Court and the Hon'ble Supreme Court had directed to issue a notice as to why the matter should not be remanded back to the Tribunal for disposal since it was submitted on behalf of the revenue that department was not given any opportunity to prove that the process amounted to manufacture. Therefore, it cannot be said that....