https://www.taxtmi.com/caselaws?id=89653 The Tribunal condoned the delay in filing supplemental appeals related to a main appeal from 1993 and consolidated all appeals for consideration. The disposal of appeals was based on covered issues previously addressed. Refund claims for duties paid on RCC Poles and stay plates were rejected, considering appellants as manufacturers. The judgment determined the manufacturer status, ruling in favor of contractors as manufacturers, leading to the refund of duties paid by the appellants. Precedent set in previous Tribunal decisions favored contractors as the actual manufacturers, resulting in relief for the appellants. en-us Fri, 27 Nov 1998 00:00:00 +0530 Wed, 28 Sep 2011 16:55:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89653 The Tribunal condoned the delay in filing supplemental appeals related to a main appeal from 1993 and consolidated all appeals for consideration. The disposal of appeals was based on covered issues previously addressed. Refund claims for duties paid on RCC Poles and stay plates were rejected, considering appellants as manufacturers. The judgment determined the manufacturer status, ruling in favor of contractors as manufacturers, leading to the refund of duties paid by the appellants. Precedent set in previous Tribunal decisions favored contractors as the actual manufacturers, resulting in relief for the appellants. Case-Laws Central Excise Fri, 27 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89653