M/S GUJARAT INDUSTRIES vs. COMMR.OF CENTRAL EXCISE-I,AHMEDABAD
C.A. No.-005784-005788 - 2007Supreme Court14 Dec 2015
Section 11ASection 2
20,563/- after extending the benefit of
small scale exemption and imposing penalty of Rs.12,32,563/- on
the assessee. The Commissioner held the process of cold-rolling
to be amounting to manufacture, in terms of Chapter Note 4 to
Chapter 72. The Commissioner also imposed penalties on the
suppliers of the materials.
On the appeals filed by the assessee
