9911796707
TMI Blog2014 (11) TMI 1071X X X X Extracts X X X X X X X X Extracts X X X X ..... - Commissioner (Appeals) took note of various decisions of the Tribunal and held that emergence of iron ore fines cannot be held to be a manufacturing activity and the fact that such iron ore fines were cleared without payment of duty, would not call upon the assessee to pay 10% of the value of the same in terms of Rule 6. See Rallies India Ltd. vs. Union of India reported in (2008 (12) TMI 46 - H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Commissioner (Appeals) in his impugned order. As such, appeals can be disposed of at this stage itself. 3. The respondent is engaged in the manufacture of sponge iron for which purpose they undertake the process of crushing and screening of iron ores. During the said process iron ore fines emerges, which are being cleared by the respondent without payment of duty. Revenue by entertaining a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame in terms of Rule 6. For the above proposition, he relied upon the Tribunal decision in the case of Real Ispat & Power Ltd. vs. CCE, Raipur final order No. 1474/2010 - SM (BR) dated 27/10/2010 as also in the case of CCE, Raipur vs. Devi Iron & Power Ltd. final order No. 1321/2012 - SM (BR) dated 06/09/2012. The said decisions of the Tribunal have relied upon by the Honble Bombay High Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
