Ashok Bhan, V.S. Sirpurkar, JJ. - (1.) The point involved in the present appeal is as to whether the fabrication of Cutting edge, Plain Shuttering Plates, Well steening Shuttering Plate, Well Curve Shuttering Plates, Girder Shuttering Plates, Pier Shuttering Plates, Vertical Props and Derricks etc. from Steel Angle, MS Plates, MS Sheets, HR Sheets and pipes amount to manufacture and result in emergence of marketable product so as to become chargeable to duty of excise. The Tribunal has come to the conclusion that plates and sheets, which are starting materials, get transformed into various products which are having a distinct name, identity character and use. That the sheets, plates or angle irons cannot be used as cutting HS plates, Shuttering or other items for which purpose they are specifically transformed into new product.
(2.) We agree with the finding recorded by the Tribunal that the activities carried out by the Appellant amount to manufacture of the goods. Accordingly, finding recorded by the Tribunal on this point is confirmed.
(3.) The second point on which the show cause notice was contested by the Appellant was on the point of limitation. In the impugned order, it is mentioned that Appellant's activities were detected by the revenue on 24.08.1987 and show cause notice was issued on 04th December, 1989. On the previous date of hearing, we adjourned this case to enable the counsel for the revenue to seek instructions as to why the show cause notice was issued after two years and 4 months approximately of the inspection carried out by the authorities. Counsel appearing for the revenue informs us that file is misplaced and is not traceable.;