2001 (7) TMI 911

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..... pondent. [Order per : Gowri Shankar, Member (T)]. The application is for waiver of deposit of Rs. 92,070/- and penalty of Rs. 10,000/-. 2. The duty has been demanded and penalty imposed, on the finding of the Commissioner that cold rolling of strips (pattas and pattis) amounts to manufacture. The contention of the counsel for the applicant is that the cold rolling was undertaken only t .....

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..... not necessary to show that they are result of the manufacture is prima facie unacceptable. The Commissioner does not advance any material in respect of his finding that the cold rolling that the applicant performed, that was under consideration by the Supreme Court, is in the form of process resulting hardening of the metal and other changes. 3. Accordingly, we waive deposit of the duty demande .....

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