https://www.taxtmi.com/caselaws?id=50624 Manufacture of RCC poles by contractors under a principal-to-principal contractual arrangement did not justify fastening central excise duty on the assessee. The Tribunal treated the contracts as identical to those already examined in earlier appeals, where it had found the contractors were independent contractors and not hired workmen. Because the contractual terms and evidence were the same, that earlier finding governed the present matter as well, and the duty demand under the central excise demand provision could not be sustained against the assessee. en-us Wed, 28 Mar 2001 00:00:00 +0530 Mon, 23 Aug 2010 18:34:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50624 Manufacture of RCC poles by contractors under a principal-to-principal contractual arrangement did not justify fastening central excise duty on the assessee. The Tribunal treated the contracts as identical to those already examined in earlier appeals, where it had found the contractors were independent contractors and not hired workmen. Because the contractual terms and evidence were the same, that earlier finding governed the present matter as well, and the duty demand under the central excise demand provision could not be sustained against the assessee. Case-Laws Central Excise Wed, 28 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50624