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2012 (12) TMI 440 - AT - CustomsCutting and slitting of coils into sheets - Violation of conditions of Notification no. 43/2002 dated 19.04.2002 - Demand of duty,interest and Penalty - Held that:- Activity undertaken by the appellant amounted to manufacture and it was not cleared ‘as such' by the appellant importer. Once this condition has been satisfied by the appellant from the records maintained by them, the Commissioner should not have gone into other issues which have already been decided by the Tribunal holding that at the relevant time the process undertaken by the appellant amounted to manufacture and the appellant had cleared the same on payment of appropriate excise duty. What the Commissioner has done is to re-consider an issue which has already been settled in favour of the appellant in the previous proceedings by this Tribunal which is not permissible as the Commissioner is subordinate to this Tribunal in judicial matters. Therefore, the impugned order is not sustainable in law.
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