9911796707
TMI Blog2007 (3) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... hing order dated December 23, 1988 passed by the Assistant Collector, Customs and Central Excise, Ambala City, whereby demand of Rs. 8,00,625-85 has been confirmed against the petitioner on account of Excise duty, besides challenging the vires of "Heading No. 73.08" including its sub-heads incorporated in Section XV, Chapter 73 of the Schedule to the Central Excise Tariff Act, 1985. 2. Petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... izes, punching of holes, drilling, straightening, notching and bending etc. are carried out in the workshop of the petitioner situated at Assan. The components required for erection of poles, transmission lines are carried to the sites where towers are to be erected, which are embedded in the earth for which necessary concrete foundation is laid. After erection of the towers/transmission lines, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ferred to. However, still a demand of Rs. 8,00,625-85 of Excise duty was raised against the petitioner vide order dated December 26, 1988 (Annexure P-5), which is impugned in the present petition. 5. The primary contention raised by learned counsel for the petitioner is that process in question does not amount to manufacture of any marketable goods and accordingly the Excise duty thereon is not l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present case as I find that in the case of the petitioner itself for the period prior and subsequent to the period in question, on the same issue, the matter had gone up to the Customs, Excise and Gold (Control) Appellate Tribunal (for short 'the Tribunal') and vide order dated August 12, 1998 passed in final order Nos. E/1263 to 1265 of 1998, the issue was decided in favour of the petitioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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