2005 (1) TMI 441

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..... Murthy, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. M/s. Gowtami Steels Ltd. (hereinafter referred to as appellant No. 1 ) is a manufacture of MS wire out of MS wire rods produced from Visakhapatnam Steel Plant and also SAIL, Bhilai Steel Plant. Both the appellants No. 1 and M/s. Ananda Subbaraya Wire Products (P) Ltd. (hereinafter referred to as appellant No. 2 .....

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..... imposed on appellant No. 2. Penalty of Rs. 25,000/- each has been imposed on appellants No. 3 to 7. The appellants have come before the Tribunal strongly challenging the Order-in-Original passed by the adjudicating authority. 2. Shri K.S. Ravishankar, learned Advocate appeared on behalf of the appellants and Shri L. Narasimha Murthy, learned SDR appeared on behalf of the Revenue. 3. During th .....

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..... se, the appellant No. l and appellant No. 2 cannot be considered as related persons within the meaning of the Central Excise Act and prayed for dropping the proceedings. 4. The learned SDR reiterated the contentions in the Order-in-Original. 5. We have considered the rival contentions. Even though whether drawing of wire from wire rods amounts to manufacture or not is not a point at issue in .....

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