2006 (8) TMI 477

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..... . [Order per : S.S. Kang, Vice-President]. Common issue is involved in all these appeals. Hence they are taken up together for disposal. 2. Heard both the sides. The issue in these appeals is whether the coils fabricated, manufactured and repair of transfers are excisable goods or not. The issue is already decided by the Tribunal in a series of cases such as Punjab State Electricity Boa .....

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..... d in 1997 (92) E.L.T. 449 (S.C.), the Hon ble Supreme Court has set aside the order passed by the Tribunal. In view of the settled position of law that fabrication of coils by the transformers manufacturers are not excisable goods, therefore, we find no merit in these appeals. The appeals as well as stay petitions are dismissed. (Order dictated and pronounced in the open Court on 29-8-2006) - .....

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