2019 (9) TMI 1156

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....tructure part which consists of clamps, different types of channel cross arms, stay set and transformer structure special clamps cleared as non excisable during the period of 2009 to 2013. It was proposed therein to classify the disputed items under heading No.7308 of schedule to the Central Excise Tariff Act, 1985 (hereinafter referred to as 'CET Act'). A notice invoked the erstwhile proviso to section 11(A), 11(A) (v) of the Central Excise Act, 1944 (hereinafter referred to as 'CE Act') along with penalty under Rule 25 r/w.11(A)(c) of the CE Act. The petitioner Corporation had filed the reply dated 03.04.2014 assailing the allegations and stating that the process of cutting does not amount to manufacture in view of the var....

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....he Tribunal in the petitioner's own cases are concerned, the learned counsel submitted that such decisions are not relevant in the present scenario due to the introduction of the 8 digit code in the Tariff Act in alignment with the Customs Tariff. 5. I have given careful consideration to the submissions made by the respective counsels. 6. In connection with payment of duty for line materials, tower parts and structural parts pertaining to the order in original for the period 1993-94, the Department had accepted that there was no manufacturing activity and as the consequence, refunded the duty pay. In other words, the Department had accepted the petitioner's stand till the year 2008 that there was no manufacturing activity and in ....