1997 (2) TMI 253 - AT - Central Excise

Summary

The appeal arose from an order confirming duty on the manufacture of cement concrete poles. The appellants argued that the goods were manufactured by independent contractors, not by them directly. Citing previous cases, the tribunal upheld the appellants' contention, setting aside the duty demand and penalty confirmation. The appeal was allowed. (Case citation: 1997 (2) TMI 253 - CEGAT, NEW DELHI)