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TMI Blog2007 (12) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... owder out of cast iron granules would not amount to manufacture – held that contents of the Trade Notice cannot be given effect to by overlooking and thus nullifying the decision of the Tribunal in their own case – demand & penalty justified - E/1394/97 - A/3000/2007-WZB/AHD - Dated:- 6-12-2007 - Ms. Archana Wadhwa, Member (J) and Shri M. Veeraiyan, Member (T) [Order per: M. Veraiyan, Mem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st iron powder in different sieve sizes from iron scrap, other scrap and iron boring. (b) The Original Authority confirmed a demand of Rs.4,17,787/- along with interest and imposed a penalty of Rs.25,000/- in respect of clearances made during the period 5-2-1995 to 31-3-1995 holding that the same were cleared clandestinely. (c) Commissioner (Appeals) vide his impugned order reduced the penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the Trade Notice dated 5-8-94 relied upon by the appellant is reproduced below: "4. It is seen from the above that the processes being carried out by these units are only to get a finer quality of materials by removing the impurities contained therein. These products even without subjecting them to the aforesaid processes are being used in the industry for the same purpose. Thus, there i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... favourable to the appellant. Normally, a view expressed by the Department which is favourable to the appellant deserves to be given due consideration. However, it is noticed that the excisability and dutiability has subsequently been decided by the final order dt. 7-7-1997 of the Tribunal [1997 (94) E.L.T. 359 (T)]. The contents of the Trade Notice cannot be given effect to by overlooking and thus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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