2017 (9) TMI 932

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..... Per: Ashok Jindal The appellants are in appeal against the impugned order wherein duty has been demanded on copper rods and imposing penalty on the appellants. 2. The brief facts of the case are that the appellant is a manufacturer of copper rods and the main raw material of the appellant is copper ingots/copper scrap. During the course of investigation on 3.9.2008 the raw material copper ingot .....

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..... R supported the impugned order. 5. Heard both sides considered the submissions. 6. By way of this appeal of the appellant is disputing the demand of duty on copper ingots which is a raw material of the appellant. As duty is to be demanded on the goods manufactured by the assessee and admittedly, it is fact on record that the appellant is not manufacturer of copper ingots therefore, no duty can b .....

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