2003 (9) TMI 269

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..... ed by M/s. Prachi Industries for waiver of pre-deposit of Central Excise duty amounting to Rs. 68 lakhs (approximately) and equal amount of penalty. 2. Shri Rampal Singh, learned Consultant, submitted that the applicants purchased duty paid mild steel tubes which are cut into required sizes and placed in the swaging machine for being swaged; that the Department is treating this process of swaging .....

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..... cants does not amount to manufacture. 3. Opposing the prayer Shri U. Raja Ram, learned D.R., submitted that the impugned Order has been passed by the Commissioner following the decision of the Tribunal on the same issue in the applicants' own matter; that no stay of the order by the Supreme Court has been brought on record by the applicants; that in view of this the applicants should be directed .....

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