1999 (5) TMI 304

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....an, JDR, for the Respondents. [Order per : S.L. Peeran, Member (J)]. - This appeal arises from Order-in-Original No. 9/91, dated 27-3-1991 passed by Collector of Central Excise, Madurai confirming duty demands by invoking larger period and also imposing penalty. The question that arises for consideration in this appeal is as to whether fabrication of steel roof structurals with items like tr....

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....not bring into existence a new article even if the same is mentioned in the Tariff structure. This judgement is rendered in the case of Elcon Engineering Co. Ltd. & Others v. C.C.E. as reported in 1999 (107) E.L.T. 337 (T) - 1999 (31) RLT 5 (CEGAT). He submits that this citation was again referred to by the Tribunal in identical case of appellants' firm as in the case of Ace Build (Pvt.) Ltd. v. C....