1998 (8) TMI 618

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....BER Ginny Bedi for the Appellant. D.S. Negi for the Respondent. ORDER Per G.A. Brahma Deva : These are six appeals. Four appeals are filed by the Department and the remaining two appeals are filed by the assessees M/s. Haryana State Electricity Board involving common issues and, therefore, they are clubbed together and are being taken for the purpose of disposal. 2. The facts rel....

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....isions of the Tribunal in the case of M/s. Aruna Industries, reported in 1986 (25) ELT-580 held that the goods in the instant case are not excisable. Accordingly, the department has filed four appeals against the order passed by the Collector (Appeals). In appeals filed by the party, the Additional Collector on similar facts and circumstances held that the goods are excisable. Hence, appeals by th....

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....g Works has referred to the earlier decisions namely C.C.E. Vs. Dodsal Pvt. Ltd., (1987-28-ELT-352), Pratap Steel Rolling Vs. CCE, (1990-48-ELT-539), R.S. Steel Works Vs. CCE, (1993-64-ELT-469) and Dodsal Mfg. Pvt. Ltd. Vs. CCE, (1993-67-ELT-138), while arriving at the decision and following the ratio of the decision of the Supreme Court in the case of Moti Laminates Pvt. Ltd., reported in 1995 (7....