2000 (11) TMI 394 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld a duty demand on M/s. Electricity Poles Mfg. Unit, controlled by the Government of Uttar Pradesh, for short levy of duty amounting to Rs. 72,491.40 from October 1995 to March 1998. The Tribunal considered the appellant as the manufacturer of the poles, rejecting the argument that independent contractors should be treated as manufacturers. The appellant was directed to deposit Rs. 50,000 as a pre-condition for appealing the decision.