2006 (7) TMI 555

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..... hana Wadhwa, Member (J)]. The applicant/appellant company is a small-scale industry and is engaged in fabrication of iron and steel materials in their factory, in accordance with the Orders and Specifications of their customers. Such fabrication work being undertaken by them includes bending of steel plates and sheets, annealing of pipes, sheets, flanges etc., shearing of plates and sheets e .....

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..... ct of their entire clearance. He submits that this is assumptive in nature, inasmuch as the pipes and tubes were manufactured only in case of a very few cases, which stand reflected in the invoices issued by them. As such, the duty was required to be confirmed only in respect of such invoices indicating that pipes and tubes have been cleared by them. 4. After hearing the learned J.D.R., we find .....

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