1999 (2) TMI 176

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.... C.R. Sridhar, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)] -  The Revenue is aggrieved by the order of the Collector of Central Excise (Appeals), Bangalore holding that the TC sets, DP sets, tower parts and out-door structures processed in the factory of the respondents herein are not excisable goods liable to levy of excise duty. 2. We have heard ....

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....he respondents places before us an order of the Assistant Collector dated 14-7-1987 in which she has verified the activity of the respondents and has held that tower parts and out-door structures are made from angles of various sizes and I beams, channels which are first cut to required length and then the holes are put and, therefore, no new product different from angles, beam, channels comes int....