2014 (1) TMI 1058

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....Archana Wadhwa (for the Bench): The prayer in the application is to dispense with the condition of pre-deposit of duty of Rs.69,35,257/- confirmed for the period May,2008 to December, 2009 on the ground that zinc dross and ash, which came into existence during the manufacture of galvanized sheets, is a manufactured item after amendment in the definition of excisable goods under Section 2(d) of t....

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....antify the duty demand for the normal limitation period only. 3. As is seen from the above, the legal issue of manufacture was decided against the appellant but relief was granted to them on the point of limitation. Learned advocate fairly agrees that demand in the present appeal is within the period of limitation except the small amount of Rs. Two to three lakh. 4. Inasmuch as the issue stands ....