2009 (11) TMI 735

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....relevant facts, in brief, are that the Rajasthan State Electricity Board entered into agreement with each of the 10 respondents for fabrication of certain products; they supplied the design and specification; they supplied materials like M.S. angle, channels, plates etc. [list of materials supplied by them have not been exhaustively mentioned in the order of the adjudicating authority and also in the order of the Commissioner (Appeals)]. The respondents have undertaken certain processes like cleaning the materials, cutting to specified lengths, cutting to sizes, making holes, trimming, welding etc. (list of processes undertaken have not been given exhaustively. Further, the list of processes undertaken in respect of each of the materials ha....

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....ty imposed under Rule 173Q Party's name 1. 58/2004 dated 30-9-2004   2860847 0 1000000 Man Structural Ltd., 2. 81/2004 dated 10-12-2004 1587763 415559 1172204 Quality Forging Products 3. 63/2004 dated 17-10-2004   1898912 0 1898912 Chokhani Iron & Steel Works 4. 95/2004 dated 18-1-2005 2628702 439552 2189150 Parvati Metal Ind. 5. 71/2005 dated 29-10-2004 2930812 545432 2385380 Anil Industries 6. 82/2004 dated 5-1-2004 1144072 0 1144072 Haq. Associates 7. 93/2004 dated 24-12-2004 2030028 1036250 993778 Hindustan Structural 8. 72/2004 dated 29-10-2004 2854375 472797 2381578 Khandell....

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....rials, having different end-uses, different specifications and nomenclatures. Original authority should have taken care to analyse each of the products covered by the agreement in the light of the above parameters and other relevant factors to give his finding. He has chosen to deal with the excisability of several products in a very general way indicating generally the raw materials used and generally processes undertaken and giving final products generic names as parts of tower. Such an approach is not appropriate. The Commissioner (Appeals) also has adopted similar approach while allowing the appeals of the parties. 5. However, the learned SDR seeks for opportunity to consider the issues afresh. Considering the nature of issues i....