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TMI Blog1997 (11) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondents. [Order per : S.L. Peeran, Member (J)]. - This appeal arises from the Order-in-Original dated 25-10-1988, passed by the Additional Collector of Central Excise, Vadodara, confirming the confiscation of 146.350 kgs. of Copper Strips and ordering release of the same on payment of redemption fine of Rs. 2,000/-. He has also confirmed duty demand of Rs. 41,066.63 on clearance of Copp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate annealing, further annealing, cold-drawing etc. They also claimed exemption of the benefit of Notification No. 61/83, dated 1-3-1983. It was submitted that the demands were barred by time as they had filed the declaration in 1986 and the notice is dated 31-7-1987. The Additional Collector rejected these pleas and held that these processes add to the value and bring into existence a new article ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udgments of the Tribunal rendered in the case of Adarsh Metal Industries v. Collector of Central Excise, as reported in 1997 (90) E.L.T. 203 and that of Resistance Alloys (I) Ltd. v. Collector of Central Excise, as reported in 1996 (84) E.L.T. 507. In the case of Adarsh Metal Industries, the Tribunal held that the process undertaken was the process of drawing for reduction of the cross-sectional a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge after application of these processes, as the item remains stainless steel electrical resistance wire only. 3. The learned DR supports the order and submits that these processes amount to manufacture as held by the learned Additional Collector. 4. On a careful consideration of the submission, we notice that the processes undertaken by the appellants in these cases are identical to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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