1992 (1) TMI 245

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..... ents. [Order per: K.S. Venkataramani, Member (T)]. - Shri M. Ganesan, the learned Counsel appearing for the appellants submitted that in this case the Additional Collector of Central Excise, Meerut by his order dated 16-3-1985 has imposed a penalty of Rs. 10,000/- on the appellants under Rule 173Q of Central Excise Rules and have demanded duty of Rs. 10,821.30 under Rule 9(2) read with Section .....

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..... r-Guides which is integral part of the manufacture of the goods and the appellants statement dated 29-10-1983 would indicate that only this process of drilling was being done with the aid of power. The fact that it is a minor operation will not be material so long as power is in fact used in any process that is integral to the manufacture of the final product. In this view of the matter the demand .....

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