TMI Blog1999 (9) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice dated 30-4-1991 for the period 1-4-1986 to 31-3-1991 on the ground that appellants had manufactured PCC Slabs/Blocks cleared in respect of Tanks Modernisation Division, Kancheepuram by invoking Rule 9(2) of C.E. Rules read with proviso to sub-section (1) of Section 11A of C.E. Act. 3. It is pointed out by ld. Advocate that the issue is pertaining to manufacture, time bar and duty confirmation on the appellants which has been decided in the case of TNEB which is pari-materia to their own case as issue decided in that case squarely applies to the facts of appellants own case and the matter could be decided finally in terms of Tribunal judgment vide Final Order Nos. 1660 to 1664/98, dated 21-8-1998 which in turn refers t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her details in the matter. Ld. Advocate again refers to the letter addressed by Executive Engineer in this regard giving all the details carried out by the contractors and also informing the AC that activity of manufacturing is carried out by the contractors under the contract awarded to them in the matter. On 16-11-1989 , the Inspector of Central Excise , Kancheepuram range again called upon the appellants to produce the agreement copies between the appellants and the contractors and further details. The Executive Engineer, TNEB by his letter dated 7-4-1990 furnished all the particulars again including the contract copies and details. The annexure itself was exhaustive running to several pages . Therefore he submits that the show cause not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the Executive Engineer in terms of letter issued by the Superintendent of Central Excise. Villupuram on 24-2-1989 . The ACCE also wrote a letter to the Executive Engineer on 31-1-1989 calling for details of the contracts and details of clearances made. This was replied by the Executive Engineer vide letter dated 30-3-1989 giving all the details including details of clearances and details of contracts . Further correspondence was made by Executive Engineer by his letter dated 30-3-1989 along with annexures which gives details of contract nos. number of blocks manufactured etc. for the work including the value of goods and clearance details. The Annexure itself was running in several pages including all the particulars and details. The Supe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with proviso to sub-section (1) of Section 11A . Ld. Advocate points out that the preamble of the order itself indicates that the goods were manufactured by engaging contractors in terms of agreement entered by the department and the contractors that these facts were known to the department and the order itself discloses that the work was carried out through the contractors on principal to principal basis and the contractors were not labourers and hence the duty confirmed is not justified. He also further points out that the correspondence which was exchanged into in this case between the Superintendent of Central Excise commencing from 21-9-1989 and the replies made to the said letter by Executive Engineer on 23-9-1989. Further corresponde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and hence by applying the ratio thereof, we grant waiver of pre-deposit of the amounts and stay its recovery by allowing the stay applications. As the issue is covered, the prayer for disposal of the appeals is accepted and same taken-up for disposal. 8. On a careful consideration of the submissions and on perusal of the records, we notice that the appellants were awarded with a contract by the Republic of India and the European Community of India (ECC) for aiding a project called Modernisation of Tank Irrigation Systems in Tamil Nadu for improved water management and reduction of losses. The SCN and the narration of facts in each of the order discloses about these facts. It is revealed from the facts of each case as narrated by respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment from time to time. The respective show cause notice itself gives the details furnished by the appellants in annexures. Therefore the facts of the contracts, no. of blocks/slabs manufactured independently by each contractor is tallied with the show cause notice. When these facts were clear, therefore the department ought to have made to accept the contractors as responsible for discharge of Excise Duty. 10. At this stage, ld. Advocate submits that the item manufactured also is not goods and however as the issue is limited to the points raised, he reserves the arguments on the manufacture in the appropriate case. 11. We have considered the plea. We notice that we have not looked into the aspect of items being goods or not. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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