1998 (10) TMI 350

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..... In this appeal filed by M/s. Monic Beads Pvt. Ltd., the matter relates to the demand of central excise duty of Rs. 29,306.00 and a penalty of Rs. 30,000/-. The appellants were engaged in the manufacture of glass beads. During the course of manufacture of glass beads, glass tubes came into existence as an intermediate product. The appellants started the manufacturing of glass beads with the basic v .....

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..... the Revenue and reiterated the grounds taken by the adjudicating and the appellate authority in confirming the demand and in imposing the penalty. 4. I have carefully considered the matter. 5. The appellants were engaged in the manufacture of glass beads. The glass beads as such are produced from the glass tubes. In the case of the present appellants they had no facilities for production of g .....

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