1994 (9) TMI 97

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..... stoms and Excise Tariff, was issued show cause notice by the Assistant Collector as to why the valuation of sale of the goods, whether excisable or not, may not be included for determining the total value of sales of the appellant. The appellant was further directed to show cause as to why penalty should not be imposed as it had wrongly declared the aggregated value of clearance. In reply to the s .....

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..... ounsel for the appellant assailed both the findings and urged that the value of sales of exempted items could not be aggregated with the sale of nuts and bolts to determine if the value of sales exceeded specified limit is concerned. The submission does not appear to have any merit. A notification granting exemption to a particular item does not result in rendering the item as non-excisable. It on .....

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..... e of form and shape and since this transformation of round bars into bright bars resulted in bringing out a distinct and different commodity, the appellant was liable to pay duty on it. This finding does not appear to be correct in law as in absence of any material on record or any finding by the Tribunal that mere drawing of a round bar through a slight narrow diameter resulted in bringing out a .....

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