2008 (5) TMI 239

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....ant. Smt. R. Bhagyadevi SDR, for the Respondent. [Order] - The appellants M/s. RPG Cables has filed this appeal. In the impugned order, the Commissioner (Appeals) affirmed the order of the original authority demanding an amount of Rs. 42,330/- towards duty on telephone cables destroyed in the factory of the assessee in mandatory quality control test during the period 5/2002 to 1/2004. In pas....

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....eal filed by the assessee against it. 2. In the appeal filed against the impugned order, the appellants have mainly relied on a decision of the Tribunal upheld by the apex court in the case of Commissioner of Central Excise v. General Cement Products Ltd. [1989 (39) E.L.T. 689]. The Tribunal held as regards tests to be carried out on the cement concrete poles manufactured for use by Electricity....

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....C.). The counsel for the appellants also pointed out that in Commissioner of Central Excise & Customs, Surat v. Powerica Ltd. reported in 2003 (152) E.L.T. 87 (Tri.-Mumbai), the Tribunal had held that there was no RG-1 stage acceptable across the board in respect of the same commodity manufactured by different manufacturers. RG-1 stage was reached when the product was acceptable to the buyers of t....

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....OT took delivery of the goods after the mandatory tests prescribed by them was completed. Applying the tests laid down by the Tribunal in the Traco Cable Co. decision (supra) manufacture of the cables was complete only after the goods passed the subject tests. In respect of the impugned goods, RG-1 stage was reached only after completion of the mandatory destructive tests. Therefore, I find that n....