2001 (1) TMI 311

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..... , for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The short question required to be decided in the present appeal is as to whether slide gate equipment, supplied by the appellant to M/s. Visakhapatnam Steel Plant, under a contract are manufactured excisable goods classifiable as parts of ladles and falling under Heading 8454.00. 2. Shri S.K. Bagaria, ld. adv. appearing for .....

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..... ctory. He has also referred to the various clauses of the contract between the appellants and M/s. VSP, wherein the appellants have been considered as the manufacturer by M/s. VSP. 3. During the course of arguments Shri Bagaria has also drawn our attention to the fact that the Commissioner in his impugned order has relied on certain enquiries made from M/s. VSP. However it is his contention .....

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..... appellant is post adjudication, the matter should be considered afresh by the adjudicating authority after supply of enquiry report to the appellant and after considering VSP certificate, dated 28-9-1994, which will have bearing on the contentious issue in question. With these observations and without expressing any opinion on the merits of the case we set aside the impugned order and remand the m .....

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