2000 (11) TMI 394

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....lant. Shri P.K. Jain, SDR, for the Respondents. [Order per : Justice K. Sreedharan, President]. -  In this appeal M/s. Electricity Poles Mfg. Unit, controlled by the Government of Uttar Pradesh, questions the correctness of Order-in-Appeal No. 324-CE MRT/2000, dated 22-5-2000. As per that order the Commissioner (Appeals) modified Order-in-Original passed by the Assistant Commissioner....

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....he amount so short levied during the period from October, 1995 to March, 1998 was found to be Rs. 72,491.40. 3. Appellant's contention is that they were not the manufacturer of the poles. They got those poles manufactured by independent contractors and those contractors must be treated as manufacturers for the purpose of excise law. This argument prima facie does not appeal to us on accoun....