1992 (4) TMI 48

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..... proceedings of the first respondent in his file C. No. V/68/3/12/82-VC, dated 25-5-1983 and of the second respondent Order No. 500/83 (M) dated 21-12-1983 confirming the orders of the first respondent. 2. The petitioners are manufacturers of carbon and zinc elements in their unit and they also purchase caustic soda, glass jar, oil bottle, porcelain cover for A.D. cell from the market. The petitio .....

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..... fore the Appellate Authority it was contended that the petitioners were not manufacturing A.D. wet cells, nor were they manufacturing all the parts of the A.D. wet cells, that they were only manufacturing carbon/zinc elements and all the other parts of A.D. wet cells were purchased in the open market and they were subsequently supplied to the Railways. The Appellate Authority rejected the plea on .....

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..... ceils and rendered themselves liable for duty. As a matter of fact, it is stated that pursuant to the said order of the Tribunal refund has also been granted, though the department has also pursued the matter on further appeal before the Supreme Court by filing a petition for special leave. It is since reported by the learned counsel for the respondents that Civil Appeal No. 2099/85 filed against .....

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