The Appellants filed a reply to both the numberices.
Another Show Cause Notice was issued to them on 3rd May, 1993 demanding duty of Rs.
On 19th November, 1993, the Collector Appeals companyfirmed the order of the Assistant Collector.
On 14th June, 1993, the Assistant Collector, Central Excise companyfirmed the demand and also imposed a penalty of Rs.
12,05,187/ for the period 1st April, 1988 to 30th September, 1991.
17,565/ on the crushed bajari for the period October, 1991 to January, 1992.
By the impugned Judgment the Appeal has been dismissed.
As part of their business they crush boulders into bajari which is then used in the companystruction work.
Two questions were raised before the Tribunal, viz.
They, therefore, did number apply for any licence number paid excise duty.
1,00,000/ .
a whether the activity of crushing boulders into bajari amounts to manufacture and whether the bajari is a new product having a distinct name, character or use and b whether the Respondent companyld have invoked the extended period of limitation under Section 11 A for the demand under the Show Cause Notice dated 3rd May, 1993.
The Appellants did number companysider the activities of crushing boulders into bajari to be a manufacturing activity.
The Appellants, therefore, filed an Appeal before the Tribunal.
N. VARIAVA, J. These Appeals are against an Order dated 8th October, 1999 passed by the Customs , Excise and Gold Control Appellate Tribunal hereinafter called the Tribunal .
Briefly stated the facts are as follows The Appellants are engaged in companystruction activities.
