2004 (12) TMI 570

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.... Anita Rastogi, Advocate, for the Appellant. Shri Rajiv Tandon, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides.  2.Appellants filed this appeal against the Adjudication order passed by the Commissioner of Central Excise whereby the demand was confirmed on the ground that appellants manufactured the Telephone Exchange. 3.The contention....

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.... the parts. As the appellants supplied the parts of the Telephone Exchange and the same were assembled at the sight provided by the Department of Telecommunication, therefore, the demand was rightly confirmed.  4.In this case, we find that the demand is confirmed on the ground that appellants manufactured/assembled the Telephone Exchange out of the parts supplied by them. There is no dispu....