2008 (5) TMI 239

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....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 passing the impugned order, the lower app....

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.... 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 Board, quality control was a mandatory ....

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.... 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 the assessee. 3. The learned SDR submits....