2005 (12) TMI 471

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..... pondent. [Order per : S.L. Peeran, Member (J) (Oral)]. For the purpose of hearing this appeal, the appellant is required to pre-deposit Rs. 3,45,218/- and equal penalty and fine of Rs. 10,000/-. The appellants are carrying on the process of Calendaring only in their premises with aid of power. The show cause notice also refers to this activity only. They contend that this issue is no lon .....

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..... order that besides Calendaring, the appellants are also carrying on the process of decatizing, hence there is a process of manufacture. The learned Counsel in the counter points out to the show cause notice, where there is a allegation of process of Calendaring only. He submits that the Commissioner has proceeded beyond the terms of the show cause notice. 3. On a careful consideration and perusa .....

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