TMI Blog2014 (7) TMI 834X X X X Extracts X X X X X X X X Extracts X X X X ..... cation no.214 dated 25 March, 1986 with regard to supplying the material by those suppliers who are not paying Central Excise Duty on their final product is again a question where evidence is required to be led by the parties which can not be adjudicated nor appreciated in a writ jurisdiction. Since the appeal has to be filed within three months which has expired, we dismiss the writ petition g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued a show cause notice dated 2nd of April, 2012 contending that the process of Hot Dip Galvanisation of M.S. Fabricated items falling under Chapter 73 of the Central Excise Tariff Act, 1985 does not amount to a process of galvanisation but amounts to manufacture and consequently the excise duty was liable to be paid on the product that comes out after manufacture. The show cause notice also con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or it amounts to manufacture is a question of appreciation of evidence. Further, we are of the opinion that the question as to whether the petitioners are entitled for exemption under the notification no.214 dated 25 March, 1986 with regard to supplying the material by those suppliers who are not paying Central Excise Duty on their final product is again a question where evidence is required t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in accordance with law on merits after hearing the parties concerned. By an interim order of this court dated 3rd July 2013 the petitioners were directed to deposit a sum of Rs. one crore and directed that the recovery of the balance amount pursuant to the Assessment Order will remain stayed. It has been stated that the amount of Rs. one crore has been deposited by the petitioners. In view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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