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TMI Blog2001 (5) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... (v) Anchor Rod (vi) Clamps for RCC/PCC poles (vii) Clamps for street light fixtures (viii) H.T. top support L.T. top supports (ix) T.C. sets up to 100 KVA and T.C. sets above 100 KVA (x) D.P. sets (xi) G.O.S. Ladders and Bracesses. The Assistant Commissioner as per his Order has held that the above items are not excisable. Not being satisfied with the findings given by the Assistant Commissioner, the Department has filed an appeal before the Commissioner (Appeals). The Commissioner (Appeals) has held that the process of punching, drilling and galvanizing of duty paid M.S. Angles and Plates of specified sizes does not amount to manufacture for the simple reason that the basic nature of the disputed produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re within the meaning of Section 2 (f) of the Central Excises and Salt Act, 1944. 4. She submitted that the Order passed by the Commissioner (Appeals) is a non-speaking order in as much as he has not discussed the process of manufacture with reference to each and every item. She referred to the finding portion of the impugned order which is as follows : I have carefully considered the case record. I have also heard Shri C.R. Sridhar, learned Advocate and Mr. R.N. Nagaraj of M/s K.E.B. The process of punching, drilling and galvanizing of duty paid M.S. angles and flats of specified sizes does not amount to manufacture for the simple reason that the basic nature of the disputed product namely duty paid M.S. angles and flats continue to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e party has given different names to different products after subjecting the M.S. Angles to cutting, sizing, and drilling, for the convenience of usage by the field men, giving a nomenclature like a 2/3/4 pin horizontal cross arm or a T.C. set or a D.P. set or clamps does not alter the fact that basically these are either M.S. Angles, or M.S. Flats, subjected to process which does not amount to manufacture for Central Excise purposes. It was also held that, article with a different name emerged, but if it is not a distinct article with different character or use, no manufacture has taken place - 1988 (35) E.L.T. 361 Tribunal). 7. We have carefully considered the submissions made by both sides and perused the records. There is some force ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal to determine whether or not the goods in question in each of these appeals were exigible to excise duty. 5. In the judgment and order of the Tribunal that is under challenge the Tribunal has failed to consider the facts of even a single of the appeal before it. It has proceeded simply upon the basis that structurals are not exigible to excise duty. It has failed to appreciate that there is a tariff entry which makes structurals exigible to excise duty and that they are so exigible, provided that they are new identifiable goods that are the result of manufacture or processes and they are marketable. 8. Following the ratio of the aforesaid decision we are remanding the matter to the jurisdictional Assistant Commissioner to examine ..... X X X X Extracts X X X X X X X X Extracts X X X X
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