2001 (8) TMI 760

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..... espondent. [Order per : Gowri Shankar, Member (T)]. - The application is for waiver of deposit of duty of Rs. 1.87 crores and penalty of Rs. 1.89 crores. 2. The applicant received at its factory at Turbhe steel coils from their manufacturer, Steel Authority of India Ltd. It took credit of duty paid on these coils. Thereafter it either slitted these coils into coils of narrower width or cu .....

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..... ure. The Trade Notice No. 62/92 issued in October, 1999 of the Commissioner of Central Excise, Mumbai, itself permits registered dealers to decoil and cut the coils into sheets. From both these documents it is clear that the department did not consider either of these processes to be manufacture. 4. In this situation, we deem it proper to waive deposit of duty and penalty and stay their reco .....

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