NATIONAL ENGINEERING CORPORATION Vs. CCE

JUDGEMENT

(1.) THIS is an appeal against the order of the Commissioner No. 13/RH/Adj/2004 dated 30.6.2004. The said order was passed by the Commissioner in de -novo adjudication proceedings as per the directions of the Tribunal vide Order No. E/1302/97 -B.1 dated 26.8.1997.

(2.) HEARD both sides.

(3.) 1 The learned Advocate submitted that they purchased mostly duty paid tubes; redrew the pipes to required dimensions; such redrawing did not amount to manufacture prior to 1.3.97 in respect of products falling under 7306.