TMI Blog2010 (12) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... cutting and slitting operations could not be considered as manufactured goods - The appeal filed by the department is rejected against the order of the Commissioner(A) by which the order of the original authority confirming demand of duty and imposition of penalty of equal amount was set aside - E/1164 of 2009-SM - - - Dated:- 2-12-2010 - Mr. M. Veeraiyan (Technical) J, Present for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Honrable Supreme Court by order dated 13.7.04 dismissed the SLP filed by Union of India against the Delhi High Courts judgement in the case of Union of India vs. Faridabad Iron Steel Traders Association reported in 2005 (181) ELT A68 (SC). Consequently, it was settled that the goods which have undergone mere cutting and slitting operations could not be considered as manufactured goods. The Boa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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