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TMI Blog2004 (6) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. In all these 3 stay applications, a common question of law and facts are involved and hence, they are taken up together for disposal. In Stay Applications 28 and 29/2004, the appellants were seeking for waiver of pre-deposit of duty of Rs. 3,14,62,614/- and penalty of Rs. 2,00,000/-. In Stay Application 293/2004, the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wn yard and not outside their licenced premises and, therefore, the charges are required to be added as the final product i.e. gunitted pipes are supplied by the appellants to BWSSB. 2. The learned Counsel submitted that this process carried out by them on the pipes is not a process of manufacture and, therefore, its value is not required to be added to the assessable value. He relied on the Boa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n charges are rightly added in the assessable value. He distinguished the judgment rendered by this Bench and relied by the Counsel in the case of Andhra Pradesh Paper Mills Ltd. v. CCE - 2002 (149) E.L.T. 1000 and that of Paramount Centrispun Castings Ltd. v. CCE, Nagpur - 1995 (77) E.L.T. 705 and ICI India Ltd. v. CCE - 2003 (151) E.L.T. 629 as in those cases the re-packing processes were carrie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e learned SDR, we are of the considered opinion that the cost of guniting undertaken by the appellant at the guniting yard is includible in the assessable value of steel pipes as prima facie, this was carried out within the appellants own premises in a different yard. Therefore, even the transportation charges are required to be added. The citations relied by the Counsel are distinguishable as in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n such deposits, the balance of duty and penalty stands waived and recovery stayed till the disposal of the appeal. The matter to come up for reporting compliance on 2nd November, 2004 and thereafter, the appeal shall be listed for final hearing in the month of December 2004, as the amounts are more. It is made clear that if the amounts are not deposited, then the appeal shall be liable for dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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