2002 (2) TMI 885

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - This appeal has been filed against the impugned order-in-appeal dated 17-7-2001 of the Commissioner (Appeals) vide which he has reversed the order-in-original dated 9-3-2001 of the Addl. Commissioner who ordered for the confiscation of the goods, confirmed the duty demand and imposed penalty on the respondents, as detailed in the order .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rned JDR has not been able to cite any contrary case law. Moreover, the Hon'ble Supreme Court has already affirmed the view of the Tribunal in the case of M/s. Technoweld Indus., supra, by holding that re-drawing of copper wire of less than 6 mm from the copper rods did not amount to manufacture. Therefore, the impugned order of the Commissioner (Appeals) is perfectly valid and does not suffer fro .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X