2001 (6) TMI 100

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..... mmissioner (Appeals), to set aside the decision as the Appellate Commissioner had held as regards the exigibility of the entity -Earth Pipes, Cross Arms as under : "As regards Earth Pipes, the same were produced out of duty paid G.I. Pipes and the process involved was only cutting to required length, slightly flattened one end, drilling hole on the other end……" and "On carefully examining th .....

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..... (a) This finding of the learned Commissioner (Appeals), cannot be upset by the grounds in the appeal, as no material has been relied therein or alleged to have been ignored by the Commissioner (Appeals), to have come to his finding as 'no other item with distinctive name, character or use' emerges in the case of Earth Pipes Cross Arms. (b) As regards Cross Arms we find the SRB vide their Or .....

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