2001 (11) TMI 630

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..... [Order per : Jyoti Balasundaram, Member (J)]. The above appeals arise out of a common Order-in-Appeal dated 19-9-95 passed by the Commissioner of Central Excise (Appeals), Ahmedabad. The issue originates from the issuance of 4 show cause notices to M/s. Special Prints Ltd. demanding total central excise duty of Rs. 1,62,273 on 1303 Nos. of Designed Nickel Perforated Cylinders and from the .....

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..... Authority rejected the appeals filed by both the appellants; hence these appeals. 2. We have heard Shri Pochkhanwala, Advocate, for the appellants and Shri J.M. George, DR, for the respondent. 3. We note that both the appellants had filed appeals on identical issue before the New Delhi Bench of the CEGAT against Order-in-Appeal dated 14-1-92 of the Collector of Customs and Central Excise, Bomb .....

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..... s not amount to manufacture so as to attract excise duty, set aside the impugned Order-in-Appeal and allow these appeals with consequential relief, if any due to the appellants. Since the appeals are being allowed on the above ground, we do not go into the question of eligibility of the benefit of exemption under Notification No. 64/86 which issue would arise only if the process adopted by the app .....

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