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TMI Blog2009 (11) TMI 735X X X X Extracts X X X X X X X X Extracts X X X X ..... jasthan State Electricity Board entered into agreement with each of the 10 respondents for fabrication of certain products; they supplied the design and specification; they supplied materials like M.S. angle, channels, plates etc. [list of materials supplied by them have not been exhaustively mentioned in the order of the adjudicating authority and also in the order of the Commissioner (Appeals)]. The respondents have undertaken certain processes like cleaning the materials, cutting to specified lengths, cutting to sizes, making holes, trimming, welding etc. (list of processes undertaken have not been given exhaustively. Further, the list of processes undertaken in respect of each of the materials have not been specifically mentioned in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Structural Ltd., 2. 81/2004 dated 10-12-2004 1587763 415559 1172204 Quality Forging Products 3. 63/2004 dated 17-10-2004 1898912 0 1898912 Chokhani Iron & Steel Works 4. 95/2004 dated 18-1-2005 2628702 439552 2189150 Parvati Metal Ind. 5. 71/2005 dated 29-10-2004 2930812 545432 2385380 Anil Industries 6. 82/2004 dated 5-1-2004 1144072 0 1144072 Haq. Associates 7. 93/2004 dated 24-12-2004 2030028 1036250 993778 Hindustan Structural 8. 72/2004 dated 29-10-2004 2854375 472797 2381578 Khandellwal Industries 9. 64/2004 dated 12-10-2004 696403 0 696403 Deepak Engineering Works 10. 65/2004 dated 12-10-2004 1611023 0 1611023 Vikas Steel Inudustries On appeal by the parties, Commissioner (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o give his finding. He has chosen to deal with the excisability of several products in a very general way indicating generally the raw materials used and generally processes undertaken and giving final products generic names as parts of tower. Such an approach is not appropriate. The Commissioner (Appeals) also has adopted similar approach while allowing the appeals of the parties. 5. However, the learned SDR seeks for opportunity to consider the issues afresh. Considering the nature of issues involved, and the wider implications we deem it appropriate to accede to the request. 6. To enable the same, we set aside the orders of the Commissioner (Appeals) as well as the orders of the original authority and remand the matter for fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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