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TMI Blog2014 (7) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacture - since the Petitioners seem to have made out a strong prima facie case, pre-deposit of the adjudicated liability would cause undue hardship to the Petitioners. For these reasons, we grant waiver of pre-deposit in full and stay all further proceedings for realization of the adjudicated liability, pending - Stay granted. - E/A/1007-1008/2011-DB - Stay Order Nos. S/71223-71224/2013 - Dated:- 23-9-2013 - Justice G. Raghuram, President and Dr. I.P. Lal, Member (T) Shri Biswajit Dutta, Advocate, for the Appellant. Shri S. Chakraborty, Asstt. Commissioner (AR), for the Respondent. ORDER The appeals are preferred against the Adjudication Order dated 14-10-2011 passed by the Commissioner of Central Excise, Kolkata-I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s; in case of Tripod Sets, fitting flanges to the pipes and bends; and similar process in the case of Quadruped Sets and other products. MS Pipes so processed as per specifications in the Work Order, were supplied to M/s. WBAICL. 3. Revenue treated the above process as a manufacture resulting in emergence of and transformation into a new and different article. The Adjudication Order concluded that the MS Pipes procured by the Assessee Company after undergoing various processes in its factory stood converted into various products having different name, character and use; that the resultant products are commercially known as pipe fittings classifiable under different Chapter Headings i.e., 73.07; and the process undertaken by the Assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the meaning of as defined in Section 2(f) of the Central Excise Act, 1944. 5. We notice from the decisions referred to supra, that a uniform principle is propounded that transformation of long/straight MS Pipes/Tubes, either by cutting them into smaller dimensions or conversion into different shapes/curves such as bends, elbows, T pieces, Y pieces, joints, blocks, caps, pipe fittings, flanges, unions or collars - does not amount to manufacture, warranting levy of excise duty, on treatment as manufacture. 6. In the circumstances and in the light of the decisions of the Supreme Court and of this Tribunal referred to, since the Petitioners seem to have made out a strong prima facie case, pre-deposit of the adjudicated liability woul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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