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2016 (10) TMI 483 - CESTAT MUMBAI

2016 (10) TMI 483 - CESTAT MUMBAI - TMI - Manufacture - whether the activity of profiles cutting from M.S. plates is amount to manufacture of excisable goods - appellant submitted that while computing demand, benefit of cum-duty price was also not considered - issues regarding limitation and cum-duty price were not raised either before lower authority or first appellate authority - Held that:- there is no quarrel on the merit of the case that duty on the process carried by the appellant is payab .....

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afresh on the issue of limitation and cum-duty price and to re-quantify the demand accordingly. The penalty also to re-quantified accordingly. - Appeal disposed of by way of remand - E/2608/05-Mum - A/85413/16/EB - Dated:- 19-1-2016 - Mr. Ramesh Nair, Member (Judicial) and Mr. Raju, Member (Technical) Shri S. Narayanan, Advocate for the Appellant Shri Ashutosh Nath, Asstt. Commr. (AR) for the Respondent ORDER The appeal is directed against Order-in-Appeal No. P-I/193/05 dated 29/03/2005 passed .....

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e been invoked. The issue involved in this case is that whether the activity amount to manufacture or otherwise and this matter was under consideration before various forum. Therefore extended period is not applicable. He also submits that while computing demand benefit of cum-duty price was also not considered. On query of the bench whether these issues were raised before both the authorities, he submits these issues were not raised either before lower authority or first appellate authority. He .....

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