2014 (3) TMI 378

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ector, DR, for the Respondent. ORDER After hearing both the sides, we find that the appellants are engaged in the manufacture of galvanized and corrugated sheets. A dispute arose between them and the jurisdictional Central Excise authorities as to whether such process amounts to manufacture or not. Provisional assessment was resorted to and the matter reached the Tribunal. The Tribunal held that .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... akhs. For better appreciation, we reproduce the relevant portion from the Commissioner (Appeals)'s order as under :- "Keeping the above factors in view, I find that penalty of Rs. 60 Lakhs imposed on the Appellant by the Assistant Commissioner is too harsh when the dispute was a bona fide one which is also supported by the case laws cited by the Appellant, namely, Techumesh Products (I) Ltd. v. C .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X