TaxTMI 
TaxTMI 
2018 (5) TMI 1294
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....td., (earlier known as M/s. Pushdeep Enterprises) has taken over the business of M/s. Pushdeep Enterprises. The appellants are holders of Central Excise registration and manufacture excisable goods viz., Aluminium doors/window frames, Aluminium sections etc. falling under chapter 76 of the Central Excise Tariff Act, 1985. During the course of verification of records by the internal audit party, it was observed that the appellants had stopped paying duty on the aluminium composite panels (ACP in short) on the contention that the running sheets of ACPs are cut into smaller Sizes either of rectangular or square plates and cleared to the site as such with or without grooving; that mere cutting larger panels into smaller sizes and grooving did n....
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....enalty of Rs. 21,46,437/- Aggrieved by the said order, the appellants filed appeal before the Commissioner (Appeals) who vide Order-in-Appeal NO. 196/2005 Central Excise dated 28.10.2005 has upheld the confirmation of demand of duty of Rs. 21,46,437/- but set aside the demand of interest and imposition of penalty. The appellants preferred an appeal against the said Order-in-Appeal before the CESTAT, Bangalore who in its final order No. 1112/2006 dated 27.06.2006 set aside the Order-in-Appeal and allowed the appeal of the assessee with consequential relief holding that the impugned item viz. ACP as not excisable. Pursuant to the said order of the CESTAT, Bangalore, the jurisdictional Assistant Commissioner sanct....
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....erused material on record and the judgment of the Hon'ble High Court of Karnataka in the appellant's own case. 4. Learned counsel for the appellant submitted that the issue involved in the earlier proceedings was whether a certain process carried out by the company was amounting to manufacture or not. This being a question having direct relation to the rate of duty for the purposes of assessment, the Department ought not to have filed the appeal in the High Court and the Hon'ble High Court ought not to have entertained this appeal since the issue was beyond the jurisdiction of the Hon'ble High Court. He further submitted that the order dt. 01/04/2010 passed by the Hon'ble High Court which has formed the basis of t....
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....es [2011 (273) ELT 377 (Kar.)] 6. After considering the submissions of both sides and perusal of records and the judgment of the Hon'ble High Court of Karnataka cited supra, I find that the Hon'ble High Court has allowed the appeal of the Revenue and has held in para 8 as under:- 8. In the instant case, since the process of cutting, grooving and routing of aluminium sheets to make composite panels amounts to manufacture as a new product emerges the product is dutiable. The Tribunal has not taken into consideration the actual process involved and the nature of the operation that have been carried out by the respondent-assessee in changing the nature of the product which it has been using to suit the particular requirement. Th....