TaxTMI 
TaxTMI 
2018 (3) TMI 1732
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....llant. 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 amounts to manufacture. 2. The facts....
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....rest 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 pipes are cut into sizes as required. Then top p....
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....r 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 that the activity undertaken by the appellants amoun....