TMI Blog2008 (9) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... lvanisation does not amount to manufacture – tribunal’s decision that both units are separate, is a finding of fact, hence require no interference – moreover revenue has accepted the tribunal’s decision is similar case hence appeal dismissed - 4204-4205 of 2002 - - - Dated:- 23-9-2008 - Ashok Bhan and V.S. Sirpurkar, JJ. S/Shri S.P. Singh, Sr. Advocate, Ms. Shweta Garg, Ms. Aruna Gupta for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the manufacture of black pipes of different specifications which they cleared on payment of duty to M/s. Shakti Steel Pipes Ltd., respondent No. 2 herein, which is the sister concern of respondent No. 1. M/s. Shakti Steel Pipes Ltd. galvanised the black pipes and cleared the same without payment of duty inasmuch as the process of galvanisation does not amount to manufacture. This finding has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epted the decision of the Tribunal and did not challenge the same any further. 4. Later on, a show cause notice was again issued in the year 1999 raising demand of duty to the tune of Rs. 67,44,521.22 and also to show cause as to why their Central Excise Registration should not be revoked on the ground that both units are one and the same and M/s. Shakti Tubes Limited should have paid the duty ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
