1992 (8) TMI 190

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..... r : S.V. Maruthi, Member (J)]. - This appeal arises out of an Order-in-Appeal of the Collector setting aside the order of the Assistant Collector. The Department is the appellants before us. The respondents manufactured PCC poles on 7-4-1981. The Superintendent, Central Excise visited the factory of the respondents and found a shortage of 78 poles as against the balance shown in the records main .....

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..... onfirmed the demand and also imposed a penalty of Rs. 50/-. On appeal, the Collector set aside the Order of the Assistant Collector. 2. The Collector held that "use of such concrete pole is for various telecommunication purposes. Therefore, utilisation of such poles in the factory itself for the testing purposes cannot be termed as utilisation of the poles for which these are generally used. In t .....

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..... the factory. Therefore, 78 poles which were destroyed during testing should be liable to pay duty. 4. When the case was called, none appeared on behalf of the respondents. We heard Shri A.K. Singhal, learned JDR. 5. Admittedly, the testing is essential for making the goods marketable. In the absence of testing, the goods cannot be sold and, therefore, they cannot be removed. Under Rules 9 and 49 .....

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