9911796707
TMI Blog1999 (3) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... Matter called. None for the appellants. They have desired that the matter be decided on merits on the basis of available records. Hence we have heard Shri R.K. Sharma, ld. SDR for the Revenue. He stated that the brief facts of this case are as follows : (a) Question involved in the present matter is whether the (1) Ducts for air conditioning system and (2) Flanges, manufactured by the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants have come in an appeal. 3. First plea taken by the appellants was that the Show Cause Notice for demand of duty under Section 11A can be issued only by the Collector concerned during the period and not any Additional Collector. This plea has been rejected by the lower authority on the ground that the definition of the `Collector in the C.E. Rules includes Additional Collector and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacturers of the goods. Consequently the duty liability, if any, would devolve on the appellants being independent contractor. 5. Next question to be decided is whether the goods (ducts and flanges), as aforesaid manufactured from duty paid sheets and angles supplied by the M/s. India Cements Ltd., are to be treated as new goods. We observe that duct has been fabricated out of steel plat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the raw material, angles. We have gone through the impugned order and detailed findings given by the adjudicating authority as mentioned above bring out the fact that the new commodities as explained therein by act of fabrication undertaken by the appellant herein have been brought into existence. The two types of articles viz., duct and flanges are liable for duty as held by the lower authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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