2018 (3) TMI 1732

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....Shri Rajesh Gupta, CA, for the Appellant. Shri A.K. Saini, AR, for the Respondent. ORDER [Order per : Ashok Jindal, Member (J)]. - The appellants are in appeal against impugned order wherein demand of duty has been confirmed for the period January, 2012 to June, 2013 by issuing of two show cause notices dated 5-2-2013 and 12-9-2013 on the ground that activity undertaken by the appellant a....

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....emand of duty was confirmed along with interest and penalty was imposed. Against the said order, the appellant is before us. 3. Heard both sides and perused the records. 4. We have seen the process undertaken by the appellants, which are reproduced below : "For the manufacture of steel tubular poles, the noticee is procuring MS Black pipes/tubes of different diameters then these....

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....t does not amount to manufacture and cancelled their registration certificate. Later on revenue entertained the view that the activity undertaken by the appellant amounts to manufacture and they are liable to duty. It is a fact on record that if activity undertaken by the appellants does not amount to manufacture and cancelled their registration certificate. Later on, revenue undertaken the view t....

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....ed to pay duty during the impugned period and the appellant was also failed to collect duty from the buyers as they were not registered manufacturers. In the impugned order, it has been observed that the appellant is entitled to avail benefit of Notification No. 56/02 ibid. Therefore, if whatever duty is payable by the appellants, the same is entitled to refund. Therefore, it is a revenue neutral ....