TMI Blog2005 (4) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... on of stay applications, upon perusing the records and hearing both sides, we are satisfied that the appeals themselves can be disposed of. Accordingly, after dispensing with the requirement for pre-deposit, we proceed with the appeals. 2. The demand for duty and imposition of penalties have arisen from the following findings in the impugned order. "The assessee received CR/HR Coils in strip f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... distinct article known as such in the market and the process of conversion of CR/HR plates and sheets amount to manufacture and is also liable for payment of duty." 3. The contention of the ld. C.A. is that the above finding is not sustainable at all in view of the judgment of the High Court of Delhi, 2004 (178) E.L.T. 1099 (Del.) wherein it is held that the processes in question do not amount t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h was upheld by the Supreme Court [2005 (181) E.L.T. A68 (S.C.)]. In these facts and circumstances the judgment in the case of Kores India Ltd. (supra) has no application to the present dispute. 6. In view of what has been stated above, demand of duty is not sustainable. It is well settled that in the absence of duty demand there can be no penalties. The impugned order is quashed and the appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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