2014 (3) TMI 708

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....ulati With Shri Sparsh Bhargava, Advs. For the Respondent : Shri Ahibaran, Addl. Commissioner (AR) JUDGEMENT Per: Ashok Jindal: The appellant is in appeal against the impugned order wherein duty along with interest and penalty has been confirmed against them on the premise that they have cleared the goods without payment of duty. 2. The brief facts of the case are that the appellant....

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....ave not stated what process they have taken, therefore, they are required to pay duty as per Rule 16 of the Central Excise Rules, 2002. 5. Heard the ld. AR. 6. On perusal of the records, I find that the statement of the General Manager of the appellant is on record who stated that the appellant has undertaken the process of annealing, drawing and pickling, which also does not amount to manuf....