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TMI Blog2010 (6) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... ulated invoices suppressing the actual value and the length of the poles - liable to penal action - imposition of penalty - E/473/2002 - 620/2010 - Dated:- 9-6-2010 - Ms. Jyoti Balasundaram, Vice-President and Dr. Chittaranjan Satapathy, Member (T) REPRESENTED BY : Shri V. Srikanth, Advocate, for the Appellant. Shri C. Dhanasekaran, SDR, for the Respondent. [Order per : Chit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowing decisions in support of his argument :- (i) Bharat Forge Press Industries (P) Ltd. v. CCE - 1990 (45) E.L.T. 525 (S.C.). (ii) Vikrant Engineers v. CCE - 1998 (99) E.L.T. 549 (iii) Hindustan Poles Corporation v. CCE - [2006] 6 RC 403 3. He states that in these decisions, it has been held that joining one pipe into another for making a pole does not result in manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rent from the pipes and being separately identifiable marketable commodity, such poles are liable to excise duty. 5. After considering submissions from both sides, we find that the product in question in this case is different from the ones considered in the cited decisions which dealt with transmission poles made by joining of pipes. We also find that the authorities below have given a sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goes to prove that the assessee did not hold bona fide intentions but was aware that they were transgressing the provisions of Central Excise Law." 6. In view of the fact that the appellants have manufactured a new marketable product namely MS street light tubular poles which is different from pipes and tubes, we hold the same to be excisable. Hence, the duty demanded classifying the produ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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