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TMI Blog2017 (12) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... ether for disposal. 2. The brief facts of the case are that the manufacturer-appellants were issued with a show cause notice dated 14.06.2000 wherein it was alleged that they were undertaking manufacture of CRSS rolled products besides other items. Further, they were also engaged in same activity on manufacture of CRSS products only on job work basis and also involved in processing of scrap. The allegation in the show cause notice was that the appellants were undertaking cold rolling of CRSS products and reducing the size of the same and during the process they were increasing in the hardness and therefore, said process was covered by Sub-chapter note 4 of Chapter 72 and therefore, it amounted to manufacture. It was further alleged that ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... go back to the jurisdictional Adjudicating Authority to consider the technical material and to obtain, it deem fit, the expert opinion on the issue involved in these appeals. As we are remanding these appeals to the jurisdictional Adjudicating Authority, all other issues including limitation, penalty etc. can be raised by the Appellants before the Adjudicating Authority for consideration." In compliance to the directions of remand impugned Order-in-Original was issued bearing No.13/Commr./GZB/07 dated 15.03.2007 wherein the Original authority confirmed the demand and imposed penalties on the appellants-manufacturers and also imposed personal penalty of Rs. 50lakhs on Shri Raj Kumar Agarwal and personal penalty of Rs. 20lakhs on Shri Rakes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duced or manufactured by the appellants and subsequent to item No.6 the heading of declaration was particulars of other goods produced or manufactured and intended to be removed by assessee and under such table at Sl. No.5 they had informed there intention of undertaking reduction of size of materials such as Aluminum sheets, Iron & Steel, Stainless steel, Copper and copper alloys and also informed that deduction in size did not amounts to manufacture and further submitted that the allegation regarding manufacture was related to Stainless steels about which declaration was given in the said classification list informing the jurisdictional authorities that these goods were not a manufactured product and it was included in the particulars of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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