2008 (12) TMI 576

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..... Shri M. Karthikeyan, Consultant, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. The brief facts of the case are that the assessees, an SSI unit, are manufacturers of structural fabrication items like trusses, purlins, columns, steel windows and doors etc., falling under sub-heading 7308.90. The department found that the turnover of the appellants during 1992-93 had .....

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..... nd only on value of steel windows and imposed penalty as proposed in the notice. Before Commissioner (Appeals), the assessees challenged the demand both on merits as well as on limitation. The Commissioner (Appeals) accepted the contention of the assessees that the activities of fabrication of steel structures would not amount to manufacture in the light of the Tribunal s decision in Elecon Engine .....

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..... ed of without going into the question as to whether the activity undertaken by the assessees amount to manufacture for the reason that the demand covering the period 1993-94 has been raised in the show-cause notice of January, 1997 and in the light of the different interpretations of the Tribunal including the decision of Elecon Engineering cited supra rendered in 1999 that such activity did not a .....

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