TMI Blog2012 (7) TMI 709X X X X Extracts X X X X X X X X Extracts X X X X ..... s to the blasted ores. - The use of iron ore as mined or iron ore after the process undertaken by the respondents remains same that is to be used in metallurgical industry for the extraction of metals. - tribunal hold that the processes undertaken by the Respondents do not result in the manufacture of a different commercial commodity, not liable to duty of excise duty. Apex Court confirmed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2002. BY the impugned judgment, the Tribunal has dismissed the revenue's appeal. We have carefully perused the Show Cause Notice(s) issued by the Adjudicating Authority and the reply filed by the assessee. We have also carefully perused the orders passed by the First Appellate Authority as well as by the Tribunal. In our opinion, in the facts and circumstances of the present cases and also in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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