2001 (10) TMI 620

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..... DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. Arguing on the application for waiver of pre-deposit of Rs. 18,56,316 confirmed as duty and penalty of amount equal to the duty and stay of recovery of the above amounts, Shri C.S. Lodha, the ld. Counsel submits that the duty demand is prima facie unsustainable since the activity carried out by the applicants of crushi .....

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..... vailable to the applicants. Lastly, he submits that the bulk of the demand is barred by limitation as show cause notice issued in June, 2000 covers the period October, 1998 to March, 2000 and the applicants did not suppress any material facts from the department and disclosed the description of the product as Manganese Ore and not as Manganese Dioxide. For these reasons, he urges that the requirem .....

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..... oods have been described only as Manganese ore powder. He thus justified confirmation of duty and imposition of penalty. 3. We have carefully considered the rival submissions. We are, prima facie, satisfied with the contention of the applicants that the process of crushing and pulverising of lumps of Manganese Ore into small sizes does not amount to manufacture in the light of the ratio of the d .....

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