2016 (10) TMI 483

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..... espondent ORDER The appeal is directed against Order-in-Appeal No. P-I/193/05 dated 29/03/2005 passed by the Commissioner (Appeals), Central Excise, Pune-I, wherein upholding the Order-in-Original, the appeal of the appellant was rejected. 2.  The issue involved in the present case is whether the activity of profiles cutting from M.S. plates is amount to manufacture of excisable goods. 3. .....

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..... including of this Tribunal. 4.  On the other hand, Shri Ashutosh Nath, Ld. Asstt. Commissioner (AR) appearing on behalf of the revenue reiterates the findings of the impugned order. He further submits that this is the case of clandestine removal. Therefore, extended period is correctly applicable. He placed reliance on the case of Hon'ble Supreme Court in the matter of Tejas Networks India .....

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