2001 (5) TMI 286

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..... spondent. [Order per : J.H. Joglekar, Member (T)]. M/s. Sudhir Electricals Ltd. manufactured water filters of capacity not exceeding 40 litres which bore the brand name of M/s. Bajaj. These filters were exempt from payment of duty in terms of Notification No. 76/86, dated 7-3-1986. In view of the unconditional exemption, the assessees surrendered their licence and were thereafter filing .....

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..... The manufacturing process was described in the Annexure citing Mr. Mishra s statement as fixing up the ceramic pipe on candles by mounting and applying cement and then packing . After hearing the assessees, the Commissioner passed order confirming the duty not paid of Rs. 26,24,515.39 and imposing penalties of Rs. 1.00 lakh on Mr. Gupta and Rs. 25,000/- on Mr. Mishra but not imposing any penal .....

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..... to a system for purification water cannot be termed as manufacture of the candles. The Show Cause Notice clearly made a wrong assumption which the Commissioner in adjudication perpetuated on merits. We find that the confirmation of the demand on the assumption that the process undertaken by the appellants amounted to manufacture does not survive. 4. Even otherwise in the face of the various decl .....

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