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TMI Blog2018 (2) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... f profile cutting from M.S. Plates, attracts excise duty. Penalty - Held that: - penalty appears on higher side - penalty reduced to ₹ 1 lakh. Appeal allowed in part. - E/851/09 - A/92039/2017 - Dated:- 15-12-2017 - Mr. Justice (Dr.) Satish Chandra, President And Mr. C.J. Mathew, Member (Technical) For appellant: Shri M.P. Kanade, Advocate For respondent: Shri S.V. Nair, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. A/203-204/2007/C-I (EB) dated 27.02.2007 observed that the appellant is liable to pay duty on the products. However, for the limited purpose of determining bar of limitation as well as non-inclusion of the value of trading activity and cum-duty price, the matter was remanded. The Tribunal has set aside the penalty imposed on the Proprietor Shri D. Joshi. In the second round of litigatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the department justified the impugned order. 5. Considered the submissions made by both sides and perused the records. 6. The Tribunal in its earlier order has observed that that the appellant is liable to pay duty on the products. In the case of Sanjay Industrial Corpn. (supra) also on merit it was held that the activity amounts to manufacture. As same view has been expressed in a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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