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2016 (8) TMI 704 - MADRAS HIGH COURT

2016 (8) TMI 704 - MADRAS HIGH COURT - 2016 (338) E.L.T. 358 (Mad.) - Demand - manufacture of Rubber lined Steel Tanks/Pipes - Section 2(f) of the Central Excise Act, 1944 - Held that:- in the Assessee's own case the Tribunal held that the very same process was not manufacturing. The said order passed by the Tribunal has become final. Subsequently, in another appeal came up for consideration before the CESTAT in Final Order No.692 of 2005 dated 28.04.2005, in which the Tribunal after taking into .....

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GNANAM J. For the Petitioner : Mr .K. Magesh For the Respondent : Mr. A. P. Srinivas ORDER: In both the writ petitions, the petitioner is M/s.MIL Industries Limited. In W.P.No.30169 of 2015, the challenge is to an order-in-original No.15/2015 dated 17.08.2015 and in W.P.No.30170 of 2015, the challenge is to a demand issued by the respondent. Since the legal issue in both the cases are one and the same, they are heard together and are disposed of by this common order. 2. The petitioner is engaged .....

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, 1944 and duty and interest be demanded from him and as to why the penalty should not be imposed on the petitioner. The petitioner submitted their reply to the show-cause notice by referring to the decision of the Hon'ble Supreme Court in the case of Tega India Ltd., Vs. Commissioner of Central Excise, Calcutta-II reported in 2004 (164) E.L.T.390 (S.C) and also relied on the decision of the Customs, Excise & Gold (Control) Appellate Tribunal in the Assessees own case in Final Order No.8 .....

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