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2002 (5) TMI 50 - SC - Central ExciseWhether assembly of components imported in Semi Knocked Down (SKD) condition into VTRs/colour monitors did not amount to manufacture for the purpose of levy of excise duty? Held that:- The Tribunal was right in its conclusion that the appellant was liable to pay duty on the end product. The decisions cited before us by the learned Counsel for the appellant in support of his stand were considered by the Tribunal and rightly distinguished on facts. We do not think it necessary to consider them again. The contention, that the Collector could not have issued one more notice on the same set of facts when the proceeding initiated pursuant to the show cause notices issued by the Superintendent earlier were not completed, is equally untenable. The notice issued by the Collector subsequent to the issuance of notices by the Superintendent was only in continuation of the earlier two notices, which fact is evident from the notice itself. Further even issue of notice by the Superintendent earlier could not take away the jurisdiction and authority of the Collector in issuing a notice and passing the order of adjudication. The Tribunal was right in rejecting this contention also. Against assessee.
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