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2017 (9) TMI 1315 - CESTAT CHENNAIManufacture - The appellant was supplied both steel and lead free of cost for fabrication of 42 Nos. of ‘Base Trans receiver Stations’ involving cutting, bending, slitting, drilling and galvanizing - Department took the view that process carried out by the appellant including that of galvanization amounts to manufacture - Held that: - the said fabricated structure was required to be supplied to M/s. Reliance Engineering Associates Pvt. Ltd., after galvanizing. This being so, the entire processes undertaken on the steel and lead received free of cost by the appellant, including that of galvanization will amount to manufacture - demand upheld. Penalty - Held that: - the appellant had not informed the department about the receipt of the raw materials nor did they make any intimation concerning the fact of getting the fabricated structures galvanized through their own job worker. Such an omission on their part will definitely take the color of suppression of facts with intent to evade payment of duty - penalty upheld. Appeal dismissed - decided against appellant.
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