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2016 (10) TMI 28 - CESTAT NEW DELHI

2016 (10) TMI 28 - CESTAT NEW DELHI - TMI - Manufacture - Nature of activity - iron /steel articles subjected to various processes like cutting, bending, punching and making holes - proprietor admitted that articles are manufactured by them - invoices clearly state that the goods supplied after cutting and drilling etc. resulting in emergence of completely different products - Held that:- it is found that the impugned order is specific and categorical on the factual issue. There is no material e .....

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ner (Appeals), Bhopal. The brief facts of the case are that the respondent are engaged in manufacturing as well as trading activity. They purchase iron /steel articles and subject to these various processes like cutting, bending, punching and making holes. Thereafter, these goods were cleared alongwith nuts and bolts for use at site. Proceedings initiated against the respondent resulted in original order by the Joint Commissioner confirming Central Excise duty of ₹ 10,24,700/- and imposing .....

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ng etc. resulting in emergence of completely different products. 2. None appeared on behalf of the respondent. 3. We have perused the appeal papers and heard the ld. AR. 4. The point of dispute is the nature of activity carried out by the respondent. On careful consideration of the grounds raised by the Revenue we find that the impugned order is specific and categorical on the factual issue. The relevant portion of the finding is reproduced: Coming to the issue whether cutting and making holes o .....

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