2005 (3) TMI 650

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..... ndent. [Order per : V.K. Agrawal, Member (T) (Oral)]. -  This is an application by M/s. Chokkiyan Karthikeyan & Co., for waiver of pre-deposit of central excise duty of Rs. 19,82,315/- and penalty of Rs. 5,00,000/-. Shri S. Jaikumar, learned Advocate, submitted that the applicants were awarded the contract of TNEB for manufacture of PSC Poles; that the central excise registration was taken .....

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..... work for TNEB and they are only hired workman of the Board. 3.We have considered the submissions of both sides. The applicants are not hired workman of the Board since they have been awarded contract to manufacture PSC poles for TNEB. The contract showed relationship between TNEB and contractors was on principal to principal basis. It is settled law that the actual manufacturer has to discharge t .....

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