1981 (12) TMI 160

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....hout payment of duty be ordered recovery of duty to the extent of Rs. 57,089.07 and also imposed a penalty of Rs. 10,000/- The Collector has held that the processed material could not be said to be for use in the appellant's own manufacturing premises as the operations were carried out on behalf of M/s. Bokaro Steel Plant. 2. In the appeal it has been inter alia pleaded that they do not manufacture any goods and merely semi-process some of the steel material for purpose of erection at site. They have also referred to different legal authorities in support of their contention that there was no manufacture as such nor production of any goods to attract duty. In any case they pleaded that there was no case for penalty as they had not k....

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....ity for explaining the case with the help of their technical personnel be given during the next bench sitting at Calcutta. They also explained that the Collector has not referred to the nature of the goods at all. He has debited the material cost and labour charges for arriving at the value of the products and because of such a basis he has overlooked the fact that the products cannot be described as goods at all. They agreed that in case the next bench has sitting at Calcutta on 14th December, 1981 they would be able to produce their technical personnel at Calcutta. The appellants were again heard at Calcutta on 15-12-1981. Advocate Shri N. Mookherjee appeared for the hearing along with Consultant Shri R.B. Sinha, Chief Engineer, Sri Chand....

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....of M/s D.C.M. and South Bihar Sugar Mills on the question of definition of goods and the meaning given to that work in Webster's Dictionary. They pleaded that to be goods the goods should have clear identity and a name commercially known and in the case that requirement is not satisfied. They accordingly pleaded that the orders of the Collector be set aside. 6. The Board has considered the different contentions of the appellants. The Board finds that the Collector's orders do not refer to any specific goods in respect of which the demand for duty has been confirmed. The Board finds that in the S.C.N. issued in this connection there is a reference to different products such as columns, trusses, beams, girders; platforms, sandrails an....