SWAN MILLS LTD Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) THE issue involved in this appeal is whether engraving/re -engraving of copper rollers amounts to manufactured under Section 2(f) of the Central Excise Act.

(2.) WHEN the matter was called, no one was present on behalf of the appellants in spite of notice. We, therefore, heard Shri R.K. Sharma and perused the records.

(3.) THE Additional Collector has confirmed the demand of duty as the appellants were engraving the copper rollers and captively consumed the same without filing any classification list or without intimating the process of manufacture undertaken by them. Ld. SDR submitted that the Bombay High Court in the case of Jupiter Engravers v. Union of India reported in 1993 (68) E.L.T. 60 (Bom.) has held that engraving/re -engraving of copper rollers amounts to manufacture. The Bombay High Court relied upon the decision, of the Hon'ble Supreme Court in the case of Empire Industries Ltd. v. U.O.I. reported in 1985 (20) E.L.T. 179 (S.C.) ld. SDR, further, mentioned that the work of engraving was got done by the appellants by hiring a person and on labour charges @ 160.07. Regarding the contention of demand being time barred, Shri Sharma, ld. SDR, mentioned that this activity was not disclosed by the appellants to the department at all.