2014 (7) TMI 227

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....wajit Dutta, Advocate, for the Appellant. Shri S. Chakraborty, Asstt. Commissioner (AR), for the Respondent. ORDER The appeals are preferred against the Adjudication Order dated 14-10-2011 passed by the Commissioner of Central Excise, Kolkata-IV, The said Order confirmed the demand of excise duty of Rs. 1,75,78,874/-, besides interest under Section 11AB and penalty under Section 11AC of t....

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....Agro-Industries Corporation Ltd. (WBAICL); that the Assessee failed to remit central excise duty on the manufactured goods cleared to the customer during financial years, 2008-09 to 2010-11. The Assessee Company supplied MS Pipes which were procured from the market which had suffered excise duty and were fitted with Flanges, T's, etc. The process followed by the Company involved purchase of MS Pip....

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....gs classifiable under different Chapter Headings i.e., 73.07; and the process undertaken by the Assessee amounted to manufacture within the meaning of Section 2(f) of the Central Excise Act, 1944, leviable to the duty of excise. Resultantly, the Order assessed the liability to excise duty, interest and penalty, apart from penalty on the Director of the Company. Two Appeals are preferred, one by th....

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.... Bangalore - 2006 (193) E.L.T. 518 (Tri.-Mum.) - are cited for contending that conversion of duty paid pipes by addition of flanges, bends. Tripod Sets, Quadruped Sets, etc. does not amount to manufacture nor result in emergence of a different product nor does it change the basic identity or original character of MS Pipes, to transform it into a distinctly marketable product, amounting to manufact....