1997 (11) TMI 277

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..... )]. This appeal arises from Order-in-Original dated 24th October, 1989, passed by the Additional Collector, confirming the demand of Rs. 1,07,307.25 and also imposing a penalty of Rs. 50,000/- on the ground that the process of welding pipes of different dimensions would amount to process of manufacture and such steel pipes would bring into existence on such process of welding an item known a .....

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..... ase of Bharat Forge Press Industries Pvt. Ltd. v. Collector of Central Excise, as reported in 1990 (45) E.L.T. 525 has held that mere change in length, size or shape does not bring into existence a new product and the same is not dutiable. Merely because the goods after processing become different commercial commodity or have a distinct name would not result any change in excise classification i .....

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..... rder. 4. On a careful consideration of the submissions made by both the sides, we allow this stay application by granting dispensation of the pre-deposit and staying its recovery and take up the appeal for disposal as per law. We notice that the appellants are carrying out the process by which the size of two pipes at the place of insertion are welded through Swaging Machine. It is their submiss .....

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