2001 (10) TMI 929

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..... hi, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. Appeal taken up for disposal after waiving deposit. 2. The appellant manufactured poles to be used in the transmission of electric energy. The process by which it made these poles consisted of welding together three lengths of mild thread pipes and some other process. Notice issued to it proposed classification of the .....

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..... rporation v. CCE, 2001 (133) E.L.T. 762 (T) = 2000 (37) RLT 763 (which incidentally did not take note of the decision in CCE v. Vikrant Engineers) in the stay order, the Commissioner notes the presence of this conflicting decision, but ordered deposit of the entire duty. 4. If there are two decisions of the same Court (in this case the Tribunal) holding diametrically opposite view on one issue, .....

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