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TMI Blog1990 (10) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... ort thereof the order of the High Court, dated 21-7-1989, 8-10-1990 and 11-10-1990 and made herein and the records relevant to the prayer aforesaid on the file of the respondents in each petition comprised in the return of the respondents herein to the Writs made by the High Court, and upon hearing the arguments of the Advocate-General for Mr. K.P.H. Thulasiraman, Advocate for the petitioner in W. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ight Superintending Engineers of the Tamil Nadu Electricity Board-in-charge of eight different distribution systems were said to have manufactured and cleared RCC poles without observing the Central Excise formalities. It was alleged that the activities of the Superintending Engineers fall within the word "manufacture" as defined in Section 2(f) of the Central Excises and Salt Act, 1944 and that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be liable in such cases. The application for modification was dismissed on 29-12-1989 and on the ground that the pre-deposit has not been made, the appeals were dismissed on the very same day. It is against the said orders dated 16-10-1989 and 29-12-1989 that the writ petition have been filed. The learned Advocate General, appearing for the petitioners, has cited the decision of the Tribunal in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondent and submits that there is one other judgment of the Tribunal which is in favour of the department. But I have to reckon with the fact that the Tribunal's Judgment relied on by the petitioner has been approved by the Supreme Court of India Civil Appeal 140/89, dated 12-3-1990. Whatever (140/89) that may be, having regard to the facts of the case, I am inclined to accept the contention ..... X X X X Extracts X X X X X X X X Extracts X X X X
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