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TMI Blog2008 (10) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and deserves to be vacated – demand and penalty set aside. - E/481-482/2006 and E/599-601/2006 - 1226-1230/2008 - Dated:- 24-10-2008 - Shri P. Karthikeyan, Member (T) E/481-482/2006 (by Assessee) and E/599-601/2006 (by Revenue) Shri A.P. Ravi, Consultant, for the Appellant. Shri N.J. Kumaresh, SDR, for the Respondent. [Order].- Appeal Nos. E/481 482/2006 of the assessees which had been posted on 13-10-2008 were directed to be linked with the Revenue Appeal Nos. E/599 to 601/2006. They arise from the same order as impugned in appeals filed by the Revenue. They are also taken up though they do not figure in today's cause list, with the consent of both sides. The first of these appeals has been filed by M/s. Devi M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufactured and cleared aluminium circles using the aluminium sheets got made by M/s. Devi Metal Works on job work basis. M/s. Ganesh Industries used to make aluminium plates and transferred the same to M/s. Devi Metal Works for converting it into aluminium sheets. Aluminium sheets so received were cut into aluminium circles by M/s. Ganesh Industries and cleared. After due process of law, the original authority confirmed a demand of duty of Rs. 1,03,978/- on 41.591 MTs of aluminium circles against M/s. Devi Metal Works under Section 11A(1) of the Act and imposed equal amount of penalty under Section 11AC of the Act. In addition, penalty of Rs. 25,000/- each was imposed on Shri M/s. Suresh, Proprietor of M/s. Devi Metal Works and on Shri M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod by M/s. Devi Metal Works. M/s. Devi Metal Works did not manufacture the impugned aluminium circles. They only converted aluminium plates into aluminium sheets. This process did not amount to manufacture. Therefore, M/s. Devi Metal Works had not incurred any liability to duty in respect of aluminium sheets cleared to M/s. Ganesh Industries or the aluminium circles manufactured out of those sheets by M/s. Ganesh Industries. The impugned order affirming the demand on M/s. Devi Metal Works made by the original authority was not sustainable. Consequently, the demand of interest on the duty demanded and the penalties imposed on M/s. Devi Metal Works and the Proprietor of M/s. Ganesh Industries were also not sustainable. 3. The learned S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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