2017 (6) TMI 1233

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.... Respondent. ORDER This appeal under Section 35G of the Central Excise Act, 1944 impeaches the order dated 9-3-2006 of the Customs, Excise and Service Tax Appellate Tribunal (Tribunal) [2006 (199) E.L.T. 865 (Tri.-Mumbai)]. 2. The appeal was admitted on 21-6-2007 on the following substantial question of law :- "Whether the appellant was liable to add any margin of profit to the co....

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....as not a profit making organization?" 4. The issue involved in the present case is valuation of P.C. Poles manufactured by the appellant-assessee and used by State Electricity Board in transmission of electricity. 5. The impugned order of the Tribunal has recorded the fact that the P.C. Poles manufactured by the appellant-assessee is not sold by them and, therefore, the valuation h....