BIKASH INDUSTRIES Vs. COMMISSIONER OF C. EX., JAMSHEDPUR

JUDGEMENT

(1.) HEARD the ld. SDR for the Department. No one appeared for the appellants. The appellants manufactured wires out of wire rod and such activity has been held to be not coming within the meaning of manufacture under the Central Excise law. Hence, the appellants are not required to pay Excise duty. I find that under the orders passed by the authorities below, the demand has been made against the appellants under Section 11D of the Central Excise Act, 1944. Since Section 11D applies to only such persons who are liable to pay Excise duty, the said Section can have no application in respect of the appellants, who are not required to pay any Excise duty in respect of wires produced by them. Hence, the impugned order cannot be sustained and the same is set aside and the appeal is allowed with consequential benefit to the appellants.