2017 (11) TMI 1962

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....al is filed against the Order-in-Appeal No. 761/2016-17 dated 21.3.2017. 2. The brief facts of the case are that a search was conducted at the business premises of the assessee on 21.5.2013. During the search, it was found that the appellant is engaged in the manufacturing of the transformers for various electricity Boards. The appellant is also doing the job work for M/s Excel Transformer by man....

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....t also manufactured the base tank, for other company who is also supplied the transformers, on the basis of job work. We do not agree that it has not marketable value. The base tanks has the marketable value and is a product which attracts the excise duty, as per the reasons mentioned by the original authority in its order. 6. Hence, we decline to interfere with the order passed by the lower auth....