TMI Blog2000 (11) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... pondents. [Order per : Justice K. Sreedharan, President]. In this appeal M/s. Electricity Poles Mfg. Unit, controlled by the Government of Uttar Pradesh, questions the correctness of Order-in-Appeal No. 324-CE MRT/2000, dated 22-5-2000. As per that order the Commissioner (Appeals) modified Order-in-Original passed by the Assistant Commissioner and confirmed the duty demanded therein. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tober, 1995 to March, 1998 was found to be Rs. 72,491.40. 3. Appellant s contention is that they were not the manufacturer of the poles. They got those poles manufactured by independent contractors and those contractors must be treated as manufacturers for the purpose of excise law. This argument prima facie does not appeal to us on account of the finding arrived by the authorities below. The ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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