TMI Blog1998 (8) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... Per G.A. Brahma Deva : These are six appeals. Four appeals are filed by the Department and the remaining two appeals are filed by the assessees M/s. Haryana State Electricity Board involving common issues and, therefore, they are clubbed together and are being taken for the purpose of disposal. 2. The facts relevant for the purpose of these appeals are Haryana State Electricity Board is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (25) ELT-580 held that the goods in the instant case are not excisable. Accordingly, the department has filed four appeals against the order passed by the Collector (Appeals). In appeals filed by the party, the Additional Collector on similar facts and circumstances held that the goods are excisable. Hence, appeals by the party. 3. The short point to be considered in these cases is whether cutt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d., (1987-28-ELT-352), Pratap Steel Rolling Vs. CCE, (1990-48-ELT-539), R.S. Steel Works Vs. CCE, (1993-64-ELT-469) and Dodsal Mfg. Pvt. Ltd. Vs. CCE, (1993-67-ELT-138), while arriving at the decision and following the ratio of the decision of the Supreme Court in the case of Moti Laminates Pvt. Ltd., reported in 1995 (7) RLT 1 (SC) = 1995 (76) ELT-241 (SC). 4. In these circumstances, following ..... X X X X Extracts X X X X X X X X Extracts X X X X
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