TMI Blog2006 (7) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. [Order per : S.L. Peeran, Member (J)]. The appellant is aggrieved with Order-in-Original No. 4/05 dated 8-4-05 confirming demands for larger period in respect activity carried out by the appellants in coating steel pipes with cement mortar on its outside and M.S. Weld mesh in its inside. The said process is referred to as guniting . The appellants are carrying on the activity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artment and appellants having not suppressed any facts or mis-declared any facts, therefore, the proviso to Section 11A of the act is not attracted and the demands are barred by time. Their pleas have been negatived by the Commissioner and demands have been confirmed for larger period including imposition of penalty. The same is under challenge in this appeal. Learned counsel submits that in ident ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dustries, 1998 (97) E.L.T. 5 (S.C.) (5) CCE v. PSI Corrosion Control Ltd., 2003 (151) E.L.T. 439 (6) Wainganga Sahkari S. Karkhana Ltd., 2002 (142) E.L.T. 12 (7) Suvidha Engineers v. CCE, 2005 (179) E.L.T. 323 (8) CCE v. Steel Strips Ltd., 2003 (154) E.L.T. 336 (S.C.) (9) Cadila Laboratories Ltd., v. CCE, 2003 (152) E.L.T. 262 (10) UOI v. Garware Nylons Ltd., 1996 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The steel pipes are duty paid. In an identical matter in the case of PSL Ltd., (supra), the Tribunal has clearly held that such process would not bring into existence new goods and the process would not be a process of manufacture for the purpose of excisability. We also find that the Apex Court in the case of Acer India Ltd. has clearly held that coating and other extra processes would not amou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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