TMI Blog2004 (4) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... State Electricity Board. The Board was constrained to pay the duty on Pre-stressed Concrete Poles at the instance of the Central Excise department during the period May, 1981 to September, 1987. Subsequently, they succeeded on the plea that they were not the manufacturer of the said goods. The Tribunal by order dated 2-9-93 [1994 (71) E.L.T. 56] held that MSEB was not the manufacturer of Pre-stres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vailable with the department and that true copies of the documents were filed with the Assistant Collector of Central Excise Division-II, Nagpur. The original and first appellate authorities have not carefully appreciated this fact while holding that the requisite documents had not been produced. The counsel particularly refers to a letter dated 25-4-94 of the Central Excise Superintendent, Amrava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground of non-production of duty-paying documents. In this connection, the ld. Counsel has relied on the following decisions of the Tribunal : - (a) Hindustan Tin Works Ltd. v. CCE, Meerut [2000 (115) E.L.T. 830 (Tri.)] (b) Punjab Beverages (P) Ltd. v. CCE, Chandigarh [2000 (118) E.L.T. 506 (Tri)] 4. The DR re-iterates the findings of the Commissioner (Appeals) and submits tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sistant Commissioner of Central Excise Division-II, Nagpur from the Divisional office Amravati. These documents related to the period May 1981 to September 1989. The Commissioner (Appeals) has however noted that, for the period January 86 to September 87, no documents were available for verification. These findings are contrary to the above factual position borne on letter dated 25-4-94. Ld. Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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