2018 (2) TMI 127

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.... For the Respondent - Shri K. Veerabhadra Reddy, JC (AR) ORDER Per: Archana Wadhwa After hearing both sides duly represented by Shri T.R. Ramesh, learned advocate for the appellants and Shri K. Veerabhadra Reddy, JC (AR) for the Revenue, we note that the appellants are manufacturers of "parts of Steel Water Filters" under the brand name of 'Mahaan'. The said parts are being supp....

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....ive plea that the goods are classifiable under Heading 73.23 in which case, the same would be exempted under a different notification. 3. The said pleas of the appellants were not accepted by the original adjudicating authority, who confirmed the demand and imposed penalties. The matter travelled upto Tribunal through Commissioner (Appeals) and the Tribunal accepted the Revenue's stand that....

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....01.04.1998 and the demand was confirmed for the earlier period. Penalty of Rs. 1,000/- was imposed upon them, was, however, set aside. Hence, the present appeal. 5. Learned advocate appearing for the appellants submit that they were not manufacturing the goods themselves and as such cannot be held to be a manufacturer. The same were actually being manufactured by the job workers out of the raw ....

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....on ROM directed the lower authorities to examine the applicability of SSI benefit. As such, it would not be proper for us to go beyond the earlier orders of the Tribunal and to discuss the issue of the appellants being a manufacturer or not. As such, we find no merits in the assessee's prayer that he was not a manufacturer. 7. As regards the applicability of SSI notification, learned advoca....