2005 (4) TMI 122

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....osted today before us for consideration of stay applications, upon perusing the records and hearing both sides, we are satisfied that the appeals themselves can be disposed of. Accordingly, after dispensing with the requirement for pre-deposit, we proceed with the appeals. 2. The demand for duty and imposition of penalties have arisen from the following findings in the impugned order. "The asses....

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....ifferent character and end use and distinct article known as such in the market and the process of conversion of CR/HR plates and sheets amount to manufacture and is also liable for payment of duty." 3. The contention of the ld. C.A. is that the above finding is not sustainable at all in view of the judgment of the High Court of Delhi, 2004 (178) E.L.T. 1099 (Del.) wherein it is held that the pro....