2000 (4) TMI 127

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..... posit of duty and penalty. 2. Learned Counsel appearing on behalf of the applicants submits that the issue involved in these appeals is already settled by the Tribunal in the applicants' own case vide Final Order Nos. 129-137/2000-C, dated 10-3-2000 [2000 (118) E.L.T. 468 (T)]. He submits that the Tribunal held that conversion of straight grade bitumen into air blown grade bitumen by process of .....

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..... also on ground that process of packing of blown grade bitumen in drums from straight grade bitumen received in bulk also amounts to manufacture. 7. We find that the issue involved in these appeals is squarely covered by the decision of the Tribunal in the case of Tikitar Industries Others, Final Order Nos. 129-137/2000-C, dated 10-3-2000 [2000 (118) E.L.T. 468 (T)] and the Tribunal held in fav .....

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