2016 (11) TMI 640

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.... Shri V. Gupta, AR respondent PER: ASHOK JINDAL The appellant is in appeal against the impugned order demanding duty on copper scrap. 2. The brief facts of the case are that the appellant is engaged in the manufacture of hand tools and the hand tools are also subjected to the process of Nickel plating/ Electro plating which does not amount to manufacture. The process of electro plating....

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....on. In these sets of facts a show cause notice was issued for the period from April 2004to March, 2005 and to demand of duty on the copper scrap alongwith interest and to impose penalty. The adjudicating authority dropped the proposal made in the show cause notice but on appeal filed by the Revenue before the Commissioner (Appeals), the adjudication order was set aside and the proposal in the show....

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....y further is cleared as copper scrap. Show cause notice was issued alleging that copper scrap has arisen during the course of manufacture and therefore, duty is payable and penalty is imposable. The original authority dropped the proceedings on the show cause notice, after accepting the contention of the party both on merits and on the issue of limitation. On appeal by the Department, the Commissi....

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....esult of manufacture. The finding of the original authority which stand upheld by the Commissioner (Appeals) on this aspect calls for no interference. 5. As the issue has already been settled by this Tribunal in the appellant's own case for the earlier period on identical issue, therefore, the issue is no more res-integra. In view of the precedent decision of the Tribunal, we hold that the ....