1999 (8) TMI 154

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....99<br>E/1071/93-B1 - 789/99-B1<br>Central Excise<br>S/Shri Lajja Ram, A.C.C. Unni, JJ. REPRESENTED BY : Shri R.D. Negi, SDR, for the Appellant. Shri C.R. Sridhar, Advocate, for the Respondent. [Ord....

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....here was no transformation of the raw material converting into totally new product. Before the Collector of Central Excise (Appeals), the assessee M/s. Karnataka Electricity Board had relied upon the ....