TMI Blog2008 (8) TMI 585X X X X Extracts X X X X X X X X Extracts X X X X ..... tes, Shuttering or other items for which purpose they are specifically transformed into new product - Agree with the finding recorded by the Tribunal that the activities carried out by the appellant amount to manufacture of the goods - Accordingly, finding recorded by the Tribunal on this point is confirmed. Limitation - The department was not justified in invoking the extended period of limitat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of Cutting edge, Plain Shuttering Plates, Well steening Shuttering Plate, Well Curbe Shuttering Plates, Grider Shuttering Plates, Pier Shuttering Plates, Vertical Props and Derricks etc. from Steel Angle, MS Plates, MS Sheets, HR Sheets and pipes amount to manufacture and result in emergence of marketable product so as to become chargeable to duty of excise. 2. The Tribunal [2002 (146) E.L.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on 24-8-1987 and show cause notice was issued on 4th December, 1989. 5. On the previous date of hearing, we adjourned this case to enable the counsel for the revenue to seek instructions as to why the show cause notice was issued after two years and 4 months approximately of the inspection carried out by the authorities. Counsel appearing for the revenue informs us that file is misplaced and i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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