2008 (8) TMI 585

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..... use - That the sheets, plates or angle irons cannot be used as cutting HS plates, Shuttering or other items for which purpose they are specifically transformed into new product - Agree with the finding recorded by the Tribunal that the activities carried out by the appellant amount to manufacture of the goods - Accordingly, finding recorded by the Tribunal on this point is confirmed. Limitation - .....

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..... whether the fabrication of Cutting edge, Plain Shuttering Plates, Well steening Shuttering Plate, Well Curbe Shuttering Plates, Grider Shuttering Plates, Pier Shuttering Plates, Vertical Props and Derricks etc. from Steel Angle, MS Plates, MS Sheets, HR Sheets and pipes amount to manufacture and result in emergence of marketable product so as to become chargeable to duty of excise. 2. The Tr .....

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..... vities were detected by the revenue on 24-8-1987 and show cause notice was issued on 4th December, 1989. 5. On the previous date of hearing, we adjourned this case to enable the counsel for the revenue to seek instructions as to why the show cause notice was issued after two years and 4 months approximately of the inspection carried out by the authorities. Counsel appearing for the revenue i .....

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