1999 (3) TMI 135

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....resident]. - Matter called. None for the appellants. They have desired that the matter be decided on merits on the basis of available records. Hence we have heard Shri R.K. Sharma, ld. SDR for the Revenue. He stated that the brief facts of this case are as follows : (a) Question involved in the present matter is whether the (1) Ducts for air conditioning system and (2) Flanges, manufactured by ....

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.... order the appellants have come in an appeal. 3. First plea taken by the appellants was that the Show Cause Notice for demand of duty under Section 11A can be issued only by the Collector concerned during the period and not any Additional Collector. This plea has been rejected by the lower authority on the ground that the definition of the `Collector' in the C.E. Rules includes Additional Collect....

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....hey are the manufacturers of the goods. Consequently the duty liability, if any, would devolve on the appellants being independent contractor. 5. Next question to be decided is whether the goods (ducts and flanges), as aforesaid manufactured from duty paid sheets and angles supplied by the M/s. India Cements Ltd., are to be treated as new goods. We observe that duct has been fabricated out of ste....