1997 (2) TMI 253

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..... J)]. This appeal arises from the order in original dated 29-1-1988 passed by Collector of Central Excise confirming the duty amount as noted in the order-in-original. Collector (Appeals) has held that no penalty can be imposed on the appellants. The issues in this appeal pertaining to manufacture cement concrete poles has been decided against the assesee. It is the contention of the appellan .....

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..... perused the judgment and also perused the records. In the present case it is an admitted fact the goods were manufactured by independent contractors and the relationship between them is that of [principle to principle] basis. On this ground, Collector (Appeals) as well as Collector in the appellant s own proceedings in some cases have dropped proceedings as per the copy of the order produced and p .....

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