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2000 (12) TMI 528
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....llant. Shri Dhanasekaran, Advocate, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - These Revenue appeals are against Orders-in-Appeal No. 3/95, dated 8-2-1995 and OIA No. 13 to 15/95, dated 13-2-1995 passed by Commissioner (Appeals) dropping the proceedings for recovery of duty on PSC pools on the ground that respondent is not the manufacturer as respondent had awarded the c....
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....nd confirmed the view as expressed by the Commissioner (Appeals). 3. Ld. Counsel Shri Dhanasekaran appearing for respondents submits that Revenue has no case in the matter and submits that the issue is fully covered in terms of Final Order Nos. 1660 to 1664/98, dated 21-8-1998 wherein the Tribunal already examined the contract and has clearly concluded that the relationship between the KSE....