2018 (2) TMI 560

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....i S.V. Nair, Asst. Commr(AR) Per: Justice (Dr.) Satish Chandra The present appeal is filed against order-in-original No. 20/SLM/08-09 dated 30.03.2009. 2. Brief facts of the case are that for the period February 1991 to January 1996,  the appellant was engaged in carrying out of gas cutting of duty paid MS plates.  In the case of Sanjay Industrial Corpn. vs. Commissioner of Cent....

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....lty  imposed on the Proprietor Shri D. Joshi. In the  second round of litigation, the adjudicating authority invoked the same demand.  Being aggrieved, the appellant filed the present appeal. 3. With this background, we have heard Shri H.P. Kanade, learned Counsel for the appellant who submits that the adjudicating authority in the second round of litigation has not complied with....

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....dustrial Corpn. (supra) also on merit  it was held that the activity amounts to manufacture.  As same view has been expressed  in a number of cases, we are of the view that the activity of the appellant,  i.e. process of profile cutting from M.S. Plates, attracts excise duty hence; we uphold the impugned order for the reason mentioned therein.  However from the earlier ord....