TMI Blog1997 (7) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... re fully manufactured. A demand of duty of Rs. 11,77,308.36 is demanded and a penalty of Rs. 1,00,000/- is also imposed against the appellant. 2. The learned Advocate Shri N. Subramanian contended before us that the goods are not fully manufactured. In this connection, he drew our attention to para 28 of the impugned order and stated that the inspection report of the customers goes to show that these are not fully finished product. He also pointed out that these products have not been fully manufactured by the appellants and it has not reached the stage wherein it is to be recorded in RG 1. It was therefore pointed out that these goods are not liable for confiscation. 3. As far as the demand of duty is concerned, Shri Subramanian pointe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statement of Shri V. Rajashekar, Accounts Clerk of M/s. Super Sales Corporation wherein he has stated that the goods are finished goods. He pointed out that the adjudicating authority has relied on the statement in para 29 of the impugned order and, in such circumstances, he pointed out that in the absence of any plea by the appellant as to what are the other processes which are to be carried on those seized goods to make it as finished goods, the plea of the appellant has no force. 8. As far as the second aspect of demand of duty is concerned, the learned JDR Shri S. Murugandi could not point out anything in the impugned order to the effect that the adjudicating authority has addressed himself with respect to the activities carried on by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in accordance with the law. However, in the facts of the case, we reduce the redemption fine of Rs. 25,000/- to sum of Rs. 15,000/-. But for this reduction the confiscation is otherwise upheld. 12. As far as the point No. 2 is concerned it is seen that the learned adjudicating authority has relied on several decisions of the Supreme Court and has held that as per the judicial pronouncements, there must be a transformation of a product from the raw material leading to the emergence of a new and different article having a distinct name, character or use. These principles laid down by the Supreme Court are well established. But what is required to be done by the adjudicating authority is to apply these principles to the facts of this case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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